Draft EFRAG IG 2: Value chain implementation guidance
Detalles
| The objective of this guide is to support the implementation activities of preparers and others who use or analyse ESRS reports, in this case specifically on value chain information in accordance with the requirements of Articles 19a or 29a of Directive 2013/34/EU (referred to as the "Accounting Directive") as amended following the Corporate Sustainability Reporting Directive (referred to as the "CSRD"). 9. The content of this document has been developed on the basis of the July 2023 delegated act. |
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