The thirteen draft standards are

• two cross-cutting standards, which contain general requirements and principles,
• five standards covering the environment,
• four standards covering social matters and
• two governance standards.

In addition, there are four documents with a total of 57 questions on the draft.

EFRAG is anticipating feedback on the following three key aspects:

• The relevance
  (i) of the proposed architecture,
  (ii) implementation of the CSRD principles and
  (iii) the overall content of the individual drafts,
• The possible options for prioritisation/gradual implementation of the ESRS,
• The appropriateness of the individual disclosure requirements, which are prescribed in the individual drafts.

A second set with sector-specific and SME draft standards is to follow.