The Consultation Paper includes proposals for:
- Defining the marking up rules for sustainability reporting; with a phased implementation for ESRS sustainability statements in three steps, each lasting two years, and a full implementation for Article 8 disclosures; and
- Redefining the marking up approach for the Notes to the IFRS consolidated financial statements.
The Consultation Paper also proposes amendments to the Regulatory Technical Standards on the European Electronic Access Point.
Interested stakeholders are invited to submit their feedback by 31 March 2025.