ecoDa’s Comments on the Draft ESRS1
https://ecoda.eu/wp-content/uploads/2019/08/20230706-ESRS1-Consultation-ecoDa-response.pdf
ecoDa took part in the consultation on the Draft ESRS Delegated Act, which ended on July 7th. We expressed approval for the first set of Standards (ESRS), and particularly value the adjusted phase-in approach for companies new to sustainability reporting. We furthermore recommended that EFRAG promptly provide clear and comprehensive guidance on these standards, including best practice examples and disclosure models. In addition, we have highlighted the importance of effective internal control and risk management systems, as well as the integration of broader governance considerations in sustainability reporting.
See the above link for all ecoDa’s comments.