A Europa está persistindo no processo de criar normas sobre sustentabilidade. A criação do SRB, dentro do EFRAG, seria mais um passo na direção. The European Financial Reporting Advisory Group (EFRAG) has published a description of the minimum steps to be taken by the EFRAG Sustainability Reporting Board, (SRB) in developing the European Sustainability Reporting Standards (ESRS). The summary also identifies additional non-mandatory steps to be considered for each project.
The description of the due process to be followed discusses the objective of SRB standard-setting, the principles to be followed, the due process oversight, agenda-setting, and standard-setting. It stresses transparency (all meetings to be held in public, though closed sessions are possible at the discretion of the SRB Chair, and all papers to be discussed to be provided publicly at least five days before a meeting, although again with caveats) and a robust public consultation process with a minimum comment period of 120 days (which may be shortened to no less than 60 days in case of an accelerated process).
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