Detalles
| EFRAG publishes this EFRAG IG 3: ESRS Data Point List as part of its activities to support the implementation of sustainability reporting standards, which consists of issuing unauthorized implementation guides and other material to support the implementation of the Sector-independent ESRS adopted as a delegated act on 31 July 2023. ("ESRS"). 2. The [draft] EFRAG IG 3 presents in Excel format the complete list of all disclosure requirements in the independent industry standards. The regardless of the materiality assessment; A further 647 data points1 are subject to materiality assessment. |
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