Cluster 2 of the EFRAG’s Project Task Force on European Sustainability Reporting Standards (PTF-ESRS)  has published a Climate Standard Prototype working paper as well as an accompanying basis for conclusions. EFRAG said that these documents are a “robust basis for future PTF-ESRS discussions and a further step towards a draft standard.” The PTF-ESRS continues to work on draft standards covering sustainability issues requested in the CSRD proposal

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Basis for conclusions: https://bit.ly/2WGO5i4

Climate standard prototype’ working paper: https://bit.ly/3la2vkh