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Microsoft Cloud for Sustainability | MSM, SDSF,...
Answered

Synchronization of CSRD Standard Requirements with EFRAG Published Documentation

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Posted on by 107

I’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?

 

I have the same question (0)
  • Verified answer
    Mahsa Rafiei Profile Picture
    107 on at
    Note that the Jan 2025 release of External Reporting that included the Corporate Sustainability Reporting Directive (CSRD) - June 2024 (preview) standard has resolved this issue. This version of the CSRD Standard is now accurately aligned with the EFRAG data points.

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