We have written a letter to EC’s Commissioner McGuinness where we:

• provide high-level comments on the European sustainability reporting standards (ESRS) Exposure Drafts (EDs) as issued by the EFRAG Project Task Force on ESRS
• present ideas on how to phase-in the ESRS EDs proposals
• emphasise the importance of adequate due process
• encourage international alignment of ESRS with ISSB and GRI standards.

Our detailed response to the ESRS EDs surveys is available here.