EFRAG – PTF ESRS Cluster 2: Climate standard prototype – basis for conclusions working paper

Sep 24th '21

Following EFRAG’s (European Financial Reporting Advisory Group) announcement​ on 8 September 2021, the Basis for Conclusions working paper, supporting the Climate standard prototype working paper, is now available. ​


This Climate standard prototype – Basis for Conclusions​ working paper is made publicly available for transparency purposes and is not submitted to public consultation at this stage.


In parallel to the work on climate, the PTF-ESRS continues to work on draft standards covering all other sustainability issues referred to in the European Commission’s CSRD proposal, which will form part of the set of draft standards to be delivered to the European Commission in mid-2022.


Download the Basis for Conclusions working paper here​.​



Source: EFRAG