European Financial Reporting Advisory Group opens preparer field tests on amended ESRS Gross vs Net guidance and non-EU adequate wages methodology

The European Financial Reporting Advisory Group (EFRAG) has invited corporate preparers to apply by 18 August 2025 to participate in two field tests supporting its consultation on the Amended ESRS Exposure Drafts, launched on 31 July. The field tests are intended to assess whether the proposed amendments are clear and consistent by having participants simulate the requirements in their own reporting context and provide improvement suggestions. One field test covers the proposed “Gross vs Net” guidance on how remediation, mitigation and prevention actions should be incorporated into the Double Materiality Assessment, with the new guidance located in ESRS 1 (paragraphs 34–35), Application Requirements 12–13 and Appendix C. The second field test targets the revised methodology for calculating adequate wages for non-EU employees under ESRS S1-9, including the hierarchy for calculating adequate wages outside the EU set out in the relevant Application Requirement. EFRAG is seeking EU companies that included an ESRS sustainability statement for 2024 in their management report and, for the adequate wages test, groups with a non-negligible share of employees receiving wages in non-EU countries. Participants will be asked to complete a tailored questionnaire and take part in one-to-one interviews with the EFRAG Secretariat between 8 and 26 September 2025, and preparers may participate in both field tests.