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IFAC Comment Letter on EFRAG Draft European Sustainability Reporting Standards


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IFAC welcomes the opportunity to contribute to the public consultation on Draft European Sustainability Reporting Standards (the “Draft ESRS”) addressing a broad range of ESG or sustainability-related topics (the “Consultation”).  As the global voice of the accountancy profession, IFAC represents over 180 Professional Accountancy Organizations in 135 jurisdictions, thereby representing over three million professional accountants.  As such, our goal is to bring an international perspective to this Consultation and to encourage identification of areas for alignment between global climate and sustainability-related reporting requirements (i.e., those being developed by the International Sustainability Standards Board, ISSB) and those of the European Union and other major jurisdictional initiatives such as the United States.  Jurisdictional requirements should align with and compliment the requirements of a comprehensive global baseline of disclosure requirements that will be the focus of the ISSB for global capital markets.    

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