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. |
Recursos relacionados
SeloVerde-MG: science and technology in support of agricultural transparency and traceability in Minas Gerais
This presentation gathers information on the SeloVerde platform, which seeks to combat deforestation in supply chains, by providing verification of…
Sustainability & ESG Trends 2025
Among other aspects, this report focuses on the EU's policy agenda, highlights the "Competitiveness Compass", based on the Draghi Report…
