The platform is intended to give companies and other interested stakeholders the opportunity to address technical questions on the application of ESRS to EFRAG. A form available on the EFRAG website should be used for this purpose. EFRAG collects and categorizes the questions. Insofar as this falls within its area of responsibility, it provides answers by

• publishing the questions and answers on the ESRS Q&A Platform in the form of explanations or
• developing and publicly consulting implementation guidance on the ESRS.

So far, more than 250 questions have been received on the platform. The answers are to be understood as non-binding clarifications of the existing ESRS. The interpretation or amendment of the legal framework (ESRS or CSRD) does not fall within the area of responsibility of EFRAG.