The European Financial Reporting Advisory Group (EFRAG) has announced the finalization of three key implementation documents for the European Sustainability Reporting Standards (ESRS). These are:

EFRAG IG 1: Guidelines on Material Assessment

EFRAG IG 2: Guidelines on Value Chain

EFRAG IG 3: Detailed ESRS Data Points

These documents provide valuable knowledge for companies implementing ESRS. They offer practical guidance, tools, and mechanics to facilitate compliance with ESRS requirements, conducting the specific circuits of each company. IG 1 exploits the ESRS approach to materiality and images the materiality assessment process, including examples and visualizations. IG 2 discusses the value chain requirements, including the reporting partitions for the capital group. Meanwhile, IG 3 contains a complete list of details ESRS requirements in Excel format, making data gap analysis easier.

If you need support in understanding or implementing ESRS, our experts are happy to assist you. Contact us today to discuss your needs and plan the next steps on your journey to sustainable reporting.