EFRAG published its first three draft ESRS Implementation Guidance documents for public feedback

EFRAG has published its first three draft ESRS Implementation Guidance documents for public feedback:

- Draft EFRAG IG 1: Materiality assessment implementation guidance

- Draft EFRAG IG 2: Value chain implementation guidance

- Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance + explanatory note

Stakeholders can provide feedback till 2 February 2024.

For further information, please refer to the EFRAG website