ACCA welcomes the opportunity to respond to EFRAG’s public call for input on the ESRS Set 1 revision. ACCA has also contributed to the response made by Accountancy Europe.

We commend EFRAG’s call for input on the ESRS Set 1 revision as it provides the opportunity to gather practical insights from preparers and users, and others. In considering the feedback and simplifying the ESRS Set 1, we encourage EFRAG to further maximise alignment with the IFRS Sustainability Disclosure Standards and focus on the provision of decision-useful information.

Please download the consultation document found on this page to read our full response.