EFRAG finalized European Sustainability Reporting Standards (ESRS) guidance documents IG 1: Materiality Assessment Implementation Guidance (IG 1), IG 2: Value Chain Implementation Guidance (IG 2), and IG 3: List of ESRS Datapoints & explanatory note (IG 3). These documents were originally introduced in January 2024, undergoing consultation and feedback. A press release from EFRAG outlines the strategy behind the documents stating: “By prioritizing these documents, EFRAG aims […]