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We support the development of implementation guidance to help companies in applying the first set of ESRS. In particular we welcome the fact that the two step approach towards materiality is now clear, as suggested in our response to the draft ESRS. We welcome EFRAG's efforts to clarify the reporting boundary (e.g. the "own operations" definition), but we believe additional clarity on a few points will improve the consistency and efficiency of reporting.
Read PwC's comment letter here.

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This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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