EFRAG publishes its Study on Early Implementation of ESRS: Insights from Selected EU Companies for Q
EFRAG publishes its Study on Early Implementation of ESRS: Insights from Selected EU Companies for Q
EFRAG published its Study: ‘State of play as of Q2 2024 | Implementation of European Sustainability Reporting Standards (ESRS): Initial Practices from Selected Companies', the objective of which is to illustrate preliminary practices related to the implementation of ESRS. The study gives an overview of emerging practices at a certain stage in the implementation journey of the CSRD and ESRS and highlights the identified related challenges. These conclusions are on the basis of interviews of 28 large EU headquartered entities across eight sectors in both financial and non-financial enterprises.
The focus areas analysed are particularly relevant to the implementation of ESRS: Materiality assessment, Value Chain, Gap analysis on datapoints, ESG reporting organisational approach.
The press release can be accessed here.
The focus areas analysed are particularly relevant to the implementation of ESRS: Materiality assessment, Value Chain, Gap analysis on datapoints, ESG reporting organisational approach.
The press release can be accessed here.