The European Financial Reporting Advisory Group (EFRSG) released working papers and related materials on its sustainability reporting standards for non-EU parent reporting under the CSRD (NESRS 1: General Requirements and NESRS 2: General Disclosures) (i.e., non-EU ESRS). See this summary from Ropes & Gray and the comparisons to ESRS materials for NESRS 1 and NESRS 2 posted for the November 18 meeting.
This post first appeared in the weekly Society Alert!