EFRAG consults on Draft Implementation Guidance

On 22 December 2023 EFRAG has issued three Draft documents on ESRS Implementation Guidance on the Set 1 ESRS for public consultation, comprising:

• Draft EFRAG IG 1 Materiality assessment implementation guidance: Guidance and explanations regarding the disclosure requirements on the materiality assessment of undertakings,
• Draft EFRAG IG 2 Value chain implementation guidance: Guidance and explanations regarding the disclosure requirements relating to the Value chain,
• Draft EFRAG IG 3 Detailed ESRS datapoints implementation guidance: Complete list of the detailed disclosure requirements of the Set 1 ESRS

The feedback period ends on 2 February, 2024. Constituents are invited to use the web based surveys which can be accessed – along with further information – on EFRAG’s website.