EFRAG finalizes three ESRS Implementation Guidances

3 June 2024

EFRAG has finalized its first three ESRS Implementation Guidance documents issued reflecting the outcome of the public feedback:

– EFRAG IG Materiality Assessment,
– EFRAG IG 2 Value Chain,
– EFRAG IG 3 ESRS Datapoints + Accompanying Explanatory Note

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Last update

3 June 2024, 08:10

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