EFRAG has published its first three draft ESRS Implementation Guidance documents for public feedback. Draft EFRAG IG 1 deals with the requirements on the materiality assessment in ESRS and Draft EFRAG IG 2 with the value chain aspects in ESRS. Draft EFRAG IG 3 contains the detailed ESRS data points as a Microsoft Excel workbook with an accompanying explanatory note.
Stakeholders can provide feedback by accessing the relevant surveys by 2 February 2024.
Read more here.