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9I’ve come across a few discrepancies between the CSRD Standard Requirements in the system and the published documentation from EFRAG. Specifically:
- Missing Requirements: There are instances where a requirement present in the EFRAG-published standards does not exist in the system. Examples: requirements E4-4-31, S2-4-31
- Requirement S2-4-31 in EFRAG documentation:
- No standard requirement in the system:
- Additional/Altered Requirements: In other cases, a single requirement in the EFRAG documentation appears as two separate requirements in the system, with additional text in the descriptions that do not align with the original EFRAG content. Examples: requirements S2-1-16, S3-1-14
- Requirement S2-1-16 in EFRAG documentation:
- Requirement S2-1-16-1 and S2-1-16-2 in the system with extra text that's not part of the EFRAG documentation:
While I understand that this functionality is currently in Preview, I have a few questions:
- What is the plan for aligning the CSRD Standard Requirements in the system with the official EFRAG-published documentation?
- If adjustments or refreshes to the framework are planned, what are the expected timelines for these updates?
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