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?
Synchronization of CSRD Standard Requirements with EFRAG Published Documentation
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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