How is the DASB involved in EFRAG regarding sustainability?

The DASB participates (as the Dutch reporting standards setter) in EFRAG and is also a member of (the boards of) both the financial reporting pillar as well as the sustainability reporting pillar of EFRAG. The DASB has a dedicated sustainability working group that supports it on matters relating to sustainability, including reviewing and providing comments on EFRAG’s (and ISSB) standards process, which enables the DASB to respond appropriately within EFRAG (and ISSB).

Additionally some DASB representatives are appointed members of different EFRAG governance bodies. Also some members of the DASB sustainability working group are appointed as member of the EFRAG Sustainability Reporting Board (SRB) and EFRAG sustainability working groups.

EFRAG SRB is responsible for providing the definitive technical advice (the ESRS) of EFRAG to the European Commission.

Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible. For technical questions, EFRAG has set up an ESRS Q&A platform (latest release of technical explanations: December 2024). Here you can submit a question, and also find answers to previously asked questions.

Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

It is not permitted to copy or distribute the included information or individual elements (including images) without explicit permission, if this may cause confusion about the origin of the material.

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