EFRAG publishes implementation guidance on EU sustainability standards

On May 31, EFRAG released implementation guidance on the materiality assessment and the value chain as well as a complete list of the detailed requirements of the European Sustainability Standards (ESRS) in spreadsheet format. The implementation guidance is non-authoritative and intended to support the implementation activities of preparers and other users of ESRS.
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide