​EFRAG is pleased to announce the finalization of its first three ESRS Implementation Guidance documents issued today reflecting the outcome of the public feedback: EFRAG IG Materiality Assessment, EFRAG IG 2 Value Chain and EFRAG IG 3 ESRS Datapoints. Feedback statements prepared by the EFRAG Secretariat are also released illustrating how the public feedback is reflected in the final IGs.

These publications were open for public feedback from 22 December 2023 to 2 February 2024, and they address the most challenging aspects of ESRS implementation:



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