Under CSRD, EFRAG and GRI are co-constructing sustainability reporting standards. Draft climate disclosures. The draft document is seeking compatibility with the recommendations of the Task Force for Climate-related Financial Disclosures (TCFD) (subject to potential evolution linked to the current TCFD consultation) o The draft document is seeking for compatibility with the Global Reporting Initiative (GRI) (subject to GRI universal standard disclosures still under development). o Discussions with the IFRS Foundation’s Technical Readiness Working Group are currently underway. o Contact has been established to the United States Securities and Exchange Commission (SEC).