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Email On March 29, the European Financial Reporting Advisory Group (EFRAG) announced that it would start to develop additional guidance for sector-agnostic European Sustainability Reporting Standards (ESRS). In making this announcement, EFRAG adjusted its planned publication schedule in response to comments from European Commissioner Mairead McGuiness, who publicly stated that companies across a range of sectors need further assistance on sustainability reporting. EFRAG is a private association established in 2001 to, among other things, provide technical advice to the European Commission on sustainability reporting. The ESRS provides companies with guidance regarding climate-related and other ESG disclosures and audit obligations as part of the EU Corporate Sustainability Reporting Directive (CSRD). https://www.cadwalader.com/resources/articles/efrag-heeds-call-to-prioritize-general-esrs-guidance-over-new-sector-specific-standards