ECG Response to EFRAG’s public consultation on revised ESRS Exposure Drafts

The ECG responded to EFRAG’s consultation on the revised ESRS Exposure Drafts. EFRAG developed comprehensive proposals with the objective of simplification, and we commend EFRAG for the progress made to date under the tight timeframe. Our feedback and suggestions to further improve the exposure drafts are summarized as a cover letter to EFRAG. In our cover letter, we provide our feedback on topics including furthering interoperability, guidance on double materiality, improving connectivity, and clarifying fair presentation.