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