​Role of the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG)

The EFRAG SR TEG will provide technical advice, on the draft EU Sustainability Reporting Standards (ESRS), to the EFRAG SRB based on its own professional judgment, arguments, technical analysis resulting from its technical expertise and EFRAG’s due process.

The EFRAG SR TEG is responsible for the development of these draft standards with input of EFRAG Expert Working Groups and Advisory Panels. The EFRAG SR TEG together with the EFRAG Financial Reporting TEG also ensures connectivity between financial reporting and sustainability reporting.

The EFRAG SRB has the final responsibility for the content of the draft standards and draft amendments before submitting them, as technical advice, to the European Commission (EC) and subsequently to be adopted by the EC as delegated acts.

The EFRAG SRB and EFRAG SR TEG operate based on an open and transparent due process including a public consultation process with European constituents as laid down in the Due Process Procedures for EU Sustainability Standard Setting.

Composition of EFRAG SR TEG

The EFRAG Sustainability Reporting Board (EFRAG SRB) appointed the 22 members of the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG) respecting an optimal balance for professional background, nationality, and gender. Each of them demonstrated a high level of expertise and experience on the specific areas and topics listed in the call for candidates.

Oberservers

The EFRAG SR TEG has the following official observers:

European Commission; Juliette Desloires, Kallol Sen and Georgia Lialiouti (ECB); Lia Schiavo and Vincenzo Riccardi (EBA); Sandra Hack and Pamela Schuermans (EIOPA); Marie Lyager (ESMA); Marjolein Doblado (CEAOB); Hakan Lucius and Georges Gloukoviezoff (EIB)

Membership in EFRAG SR TEG

The current Members of the EFRAG SR TEG are :

Overview members