Implementation guidance documents

Areas of interest in this section:

Alchemer survey responses:
MAIG letters uploaded via Alchemer survey:
VCIG letters uploaded via Alchemer survey:
IG3 letters uploaded via Alchemer survey:
Other feedback letters received outside of Alchemer survey:

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In March 2023, Commissioner McGuinness asked EFRAG to prioritise implementation support for those preparing their first sustainability statement according to the ESRS. Accordingly EFRAG deprioritised its ongoing work on the sector-specific standards to support implementation of the sector agnostic ESRS adopted as delegated act on 31 July 2023 ('ESRS').

The EFRAG SRB prioritised three documents, to cover the most challenging aspects of ESRS implementation:

Draft EFRAG IG 1: Materiality assessment implementation guidance here
Draft EFRAG IG 2: Value chain implementation guidance here
Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance here and accompanying explanatory note here.

The three (Draft) EFRAG ESRS Implementation Guidance documents were released for public feedback on 22 December 2023 with comments by 2 February 2024.

Responses received:

For letters uploaded via the Alchemer survey, the first number in the name is the number of the upload and the second number is that of the response ID.

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Other feedback letters received outside of Alchemer survey:

240202 Feedback ESRS IG outside Alchemer.zip

Implementation guidance documents

Areas of interest in this section:

Responses received:

Alchemer survey responses:

back to topMAIG letters uploaded via Alchemer survey:

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back to topVCIG letters uploaded via Alchemer survey:

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back to topIG3 letters uploaded via Alchemer survey:

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back to topOther feedback letters received outside of Alchemer survey:

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MAIG letters uploaded via Alchemer survey:

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VCIG letters uploaded via Alchemer survey:

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IG3 letters uploaded via Alchemer survey:

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Other feedback letters received outside of Alchemer survey: