Educational session on draft ESRS S2, S3 & S4
Get a better understanding of draft ESRS S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users with Joanne Houston, EFRAG SR TEG member. Disclaimer: EFRAG is co-funded by the European Union and EEA and EFTA countries. The contents of EFRAG’s work and the views and positions expressed are however the sole responsibility of EFRAG and do not necessarily reflect those of the European Union or the Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA). Neither the European Union nor DG FISMA can be held responsible for them. These educational sessions were recorded based on the first set of draft ESRS that EFRAG submitted to the European Commission in November 2022 in its role as technical adviser to the EC and not on the version of the draft delegated act released by the European Commission in June 2023 for a 4-week period of public feedback. The EC presented the updates in an EFRAG SRB meeting on 14 June 2023. Access the recording ▶️ https://lnkd.in/eXN-AMGj Have a look at the presentation ▶️ https://lnkd.in/eCU3x9id Register to our newsletter: https://marketing.efrag.org/subscribe Follow us on LinkedIn: / european-financial-reporting-advisory-group Follow us on Twitter: / efrag_org

Glimpse into draft ESRS S2, S3 & S4

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