New Release Alert! EFRAG publishes today the first three Draft EFRAG ESRS Implementation Guidance documents:
🌿 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
These guides aim to support the application of the sector-agnostic ESRS, which was adopted as a delegated act by the European Commission on 31 July 2023.
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Feedback Deadline to EFRAG: 2 February 2024