Allocation of sustainability issues to thematic disclosures (Q&A 177).

EFRAG has published new explanations to its compilation of technical explanations, including explanation ID 177 which presents the mapping of sustainability issues in Application Requirement 16 of NEIS 1 with the Disclosure Requirements of the thematic standards. These answers are provided within EFRAG’s role as technical advisor to the European Commission to provide support in the implementation of the European Standards.