EFRAG published final versions of its first three Implementation Guidance (IG) documents.  The IG is non-authoritative in nature and aims to support undertakings and other stakeholders when implementing the sector-agnostic European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD).  The IG covers:

• EFRAG IG 1: Materiality Assessment
• EFRAG IG 2: Value Chain
• EFRAG IG 3: ESRS datapoints and Explanatory Note

This follows the release by EFRAG of the third set of technical explanations in response to queries raised on its ESRS Q&A Platform together with a compilation of all technical explanations released to date.  For more, see here.