Detalles
| The purpose of this unauthorized guidance is to support the implementation activities of preparers and others who use or analyze EU Sustainability Reporting Standards (ESRS) reports, with respect to the double materiality assessment (referred to as a "materiality assessment" or "MA" in this document). Therefore, this guidance does not introduce new provisions to the ESRS, as these can only result from future standard-setting activities (e.g. possible future modifications to the draft ESRS) carried out in accordance with EFRAG's due process. |
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