Last Friday, EFRAG finalized its first three ESRS implementation guidance documents. The guidance covers materiality assessment (IG 1), value chain (IG 2) and ESRS data points (IG 3).<\/p>\n
For the uninitiated, EFRAG (European Financial Reporting Advisory Group) is a technical advisor to the European Commission that drafted the European Sustainability Reporting Standards issued under the CSRD. (Directive (EU) 2022\/2464 of the European Parliament and of the Council) <\/span><\/a>Its mission is to serve the European public interest in financial reporting and sustainability reporting by developing and promoting European views on corporate reporting. (Michael R. Littenberg, Marc Rotter, Samantha Elliott, more at lexology.com<\/span><\/a>)<\/em><\/p>","protected":false},"excerpt":{"rendered":" Last Friday, EFRAG completed its first three guidance documents on the implementation of the ESRS. The guidance covers materiality assessment (IG 1), value chain (IG 2) and ESRS data points (IG 3). For the uninitiated, EFRAG (European Financial Reporting Advisory Group) is the technical advisor to the European Commission that developed the draft European sustainability reporting standards issued in [\u2026]<\/p>","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-28059","post","type-post","status-publish","format-standard","hentry","category-lca_esg_ghg_csddd_csrd_iso_flr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/28059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/comments?post=28059"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/28059\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media?parent=28059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/categories?post=28059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/tags?post=28059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}