Implementation guidance documents
Areas of interest in this section:
Background
In March 2023, Commissioner McGuinness asked EFRAG to prioritise implementation support for those preparing their first sustainability statement according to the ESRS. Accordingly EFRAG deprioritised its ongoing work on the sector-specific standards to support implementation of the sector agnostic ESRS adopted as delegated act on 31 July 2023 ('ESRS').
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Final documents
EFRAG issued the final documents on 31 May 2024:
- EFRAG IG 1: Materiality Assessment
- EFRAG IG 2: Value Chain
EFRAG IG 3: Detailed ESRS Datapoints and accompanying Explanatory Note
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Draft documents and responses received during the consultation period
The EFRAG SRB prioritised three documents, to cover the most challenging aspects of ESRS implementation and issued the following documents in draft for public feedback on 22 December 2023:
- Draft EFRAG IG 1: Materiality assessment implementation guidance here
Draft EFRAG IG 2: Value chain implementation guidance here
Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance here and accompanying explanatory note here.
Responses received:
Alchemer survey responses:
IG feedback via survey Feb 2024.xlsx
MAIG letters uploaded via Alchemer survey:
202402MAIG SurveyFilesExport.zip
VCIG letters uploaded via Alchemer survey:
202402VCIG SurveyFilesExport.zip
IG3 letters uploaded via Alchemer survey:
202402IG3 SurveyFilesExport.zip
For letters uploaded via the Alchemer survey, the first number in the name is the number of the upload and the second number is that of the response ID.
Other feedback letters received outside of Alchemer survey:
240202 Feedback ESRS IG outside Alchemer.zip
