Join the EFRAG Field Tests on “Gross vs Net” and Adequate Wages for Amended ESRS Exposure Draft

EGRAG is inviting preparers to apply by 18 August to join the field test on "Gross vs Net" and the non-EU adequate wages methodology. The call for participation was launched by EFRAG alongside the consultation on the Amended ESRS Exposure Drafts on 31st July.

The field tests aim to assess intended clarity and consistency by learning from your own experience, simulating the new requirements to your situation and getting your suggestions for further improvement.

The Field Test on ‘Gross versus Net’

The “Gross vs Net” field test focuses on the new guidance for incorporating remediation, mitigation, and prevention actions into the Double Materiality Assessment (DMA), aiming to improve consistency in reporting. The new guidance is in ESRS 1 paragraphs 34-35, Application Requirements 12-13, and Appendix C.

The Field Test on the Methodology for Non—EU Adequate Wages

The Adequate Wages field test targets the revised methodology for calculating adequate wages for non-EU employees, ensuring transparency and comparability. The new methodology relates to ESRS S1-9 Adequate wages and the hierarchy for calculating adequate wages outside the EU as defined in the related Application Requirement.

How to Participate

To confirm your interest, please send an email by 18 August 2025:

It is possible to participate in both field tests.

EFRAG is looking for the following preparers:

  • EU companies that included an ESRS sustainability statement for 2024 in their management report; and

  • Groups under the scope of the CSRD with operations and employees outside the European Union for the field test on adequate wages

Participants need to complete a tailored questionnaire and take part in one-to-one interviews with the EFRAG Secretariat between 8 and 26 September 2025.