{"id":18754,"date":"2024-04-29T14:08:56","date_gmt":"2024-04-29T12:08:56","guid":{"rendered":"https:\/\/www.red-on-line.com\/?p=18754"},"modified":"2025-08-21T12:24:51","modified_gmt":"2025-08-21T10:24:51","slug":"efrag-publishes-the-2nd-qa-explanations","status":"publish","type":"post","link":"https:\/\/www.red-on-line.com\/gb\/blog\/efrag-publishes-the-2nd-qa-explanations\/","title":{"rendered":"EFRAG publishes the 2nd Q&amp;A Explanations"},"content":{"rendered":"\n<p>EFRAG launched in 2023 the Q&amp;A platform to facilitate meaningful dialogue with stakeholders, assisting them in the implementation process and fostering a better understanding of European Sustainability Reporting Standards (ESRS). EFRAG is providing answers to those questions in the form of Implementation Guidance, which is exposed to public feedback before being finalised, or Explanations, which are not exposed to public feedback.<\/p>\n\n\n\n<p>Explanations address questions by clarifying information already provided in the ESRS, guiding companies on where to find specific details within the standards. The Explanations released are grouped in chapters according to their nature (cross-cutting, environment, social, governance). EFRAG issues a collection of Explanations per quarter to facilitate accessibility.<\/p>\n\n\n<span class=\"separator separator--center separator--gradient separator--md\"><\/span>\n\n\n<h4><span class=\"has-inline-color has-color-5-color\"><strong>EHS regulatory compliance and monitoring \u2013 an expert solution to ensure your organization\u2019s compliance <\/strong><\/span><\/h4>\n\n\n\n<p>Stay ahead of evolving HSE requirements across 300+ jurisdictions, with daily updates curated by our in-house legal experts.<\/p>\n\n\n<div class=\"bttn-align-center\"><a href=\"https:\/\/www.red-on-line.com\/gb\/solutions\/regulatory-compliance-and-monitoring\/\" target=\"_self\" class=\"bttn  bttn--md\"><span class=\"bttn__cont-label-icon\"><span class=\"bttn__label\">Discover Red-on-line\u2019s regulatory compliance and monitoring solution.<\/span><\/span><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>On 1st March 2024, the European Financial Reporting Advisory Group (EFRAG) published the second set of 12 Explanations to questions submitted via the EFRAG ESRS Q&amp;A Platform.<\/p>\n","protected":false},"author":25,"featured_media":18738,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[685],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>EFRAG publishes the 2nd Q&amp;A Explanations<\/title>\n<meta name=\"description\" content=\"Discover EFRAG&#039;s recent Explanations providing clarity on European Sustainability Reporting Standards (ESRS), aiding companies in implementation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.red-on-line.com\/gb\/blog\/efrag-publishes-the-2nd-qa-explanations\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" 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