EFRAG IG 1 Materiality Assessment Implementation Guidance

The Implementation Guidance describes the requirements for reporting on the materiality assessment, including a description of possible steps in the process. It also contains frequently asked questions (FAQs) on dual materiality assessment to assist users with implementation.

EFRAG IG 2 Value Chain Implementation Guidance

This implementation guidance describes the requirements for value chain reporting, from the materiality assessment to the KPIs and targets. It also includes FAQs for further information and a "value chain map" that summarizes the impact of the value chain on the individual disclosure requirements in all ESRSs.

EFRAG IG 3 Detailed ESRS Datapoints and Accompanying Explanatory Note

The list of ESRS datapoints contains the complete ESRS Set 1 list of detailed requirements in each disclosure requirement and the associated application requirements in Excel format. The file contains additional information, for example on the type of requirements (e.g. quantitative or qualitative) or on transitional provisions. This list can form the basis for a data gap analysis or data collection.

The drafts of the three guidelines were published for consultation in December 2023 ("New on WPK.de" from January 23, 2024 (in German)).