EFRAG has published its first three draft ESRS Implementation Guidance documents for public feedback. Draft EFRAG IG 1 deals with the requirements on the materiality assessment in and Draft EFRAG IG 2 with the value chain aspects in ESRS. Draft EFRAG IG 3 contains the detailed ESRS datapoints as a Microsoft Excel workbook with an accompanying explanatory note.
Recommended For You
Market Updates
Note d’information 24/4 relative aux enjeux réglementaires liés à la finance durable
StellaApril 23, 2024
Market Updates
Study for a methodological framework and assessment of potential financial risks associated with biodiversity loss and ecosystem degradation
StellaApril 23, 2024