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
ESMA published the report ‘Impact of ESMA Guidelines on the use of ESG or sustainability-related terms in fund name’
ESMA published the report ‘Impact of ESMA Guidelines on the use of ESG or sustainability-related terms in fund name’
IsabelleJanuary 15, 2026
EFRAG published additional documents related to their final advice for revised European Sustainability Reporting Standards
EFRAG published additional documents related to their final advice for revised European Sustainability Reporting Standards
IsabelleJanuary 15, 2026
ESAs published joint Guidelines on ESG stress testing
ESAs published joint Guidelines on ESG stress testing
IsabelleJanuary 15, 2026
