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Beyond the GAAP no. 165 - April 2022
As previously announced, the EFRAG Sustainability Reporting Board launched the public consultation on its first set of draft European Sustainability Reporting Standards (ESRSs) on 29 April. Stakeholders have until 8 August 2022, or 100 days exactly, to submit their comments on the 13 exposure drafts published so far. The schedule set out in the draft Corporate Sustainability Reporting Directive is extremely tight... although this could potentially change when the final version of the directive is published in a few weeks’ time.
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