EFRAG publishes draft ESRS Implementation Guidance

EFRAG has published three draft ESRS Implementation Guidance documents:
  • Draft EFRAG IG 1 - Materiality assessment implementation guidance:
It describes the reporting requirements on the materiality assessment including the illustration of possible steps of the process and FAQs on the double materiality assessment.
  • Draft EFRAG IG 2 - Value chain implementation guidance:
It describes the reporting requirements on the value chain. It also discusses the reporting boundary of the group and contains FAQs.
  • Draft EFRAG IG 3 - Detailed ESRS datapoints implementation guidance and accompanying explanatory note:
It presents the complete list of the detailed requirements in an Excel format.
The documents are open for feedback until 2 February 2024.
The documents may be accessed here.