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

22 December 2023

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

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Last update

22 December 2023, 14:13

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