ESMA provides comments on first draft of European Sustainability Reporting Standards
        
    
            
                ESMA Guidelines and Recommendations
            
    
    
            
            
    
        
            Date:
            
                05 October 2022
            
        
            On 8 August 2022, the European Securities and Markets Authority (ESMA), 
responded to the European Financial Reporting Advisory Group’s (EFRAG) public consultation on the first set of draft European Sustainability Reporting Standards (ESRS).