Dynamics Community Forum Thread Details

Synchronization of CSRD Standard Requirements with EFRAG Published Documentation

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:

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?

Categories:

Quick Links

Leaderboard