August 2022 White Paper

The Value Model and EFRAG

Overview

In April 2022, the European Financial Reporting Advisory Group (EFRAG) published the initial results of their sustainability reporting and disclosure efforts for public comment. Shortly after this, the research team at Doshisha University’s Value Research Center downloaded all publicly available materials from the EFRAG website entitled “Public consultation on the first set of Draft ESRS,” and subsequently integrated the 114 individual impact measurements from these documents into our existing Value Model based on the same 5-step process that were followed for the integration of all other similar frameworks in previous waves of research.

 

EFRAG’s current disclosure framework proposal covers 6 of 7 stakeholders (86%), 19 of 27 themes (70%) and 60 out of 81 goals (74%) within the Value Model.

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