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 🌍🌱!

​By prioritising these documents, EFRAG aims to support undertakings and other stakeholders in the implementation of the ESRS, helping them to focus on the aspects of the standards that are more relevant to them and illustrating the reporting requirements with practical language and frequently asked questions.

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.