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. |
Recursos relacionados
Doubling Down on Nature: State of Investment in Nature-based Solutions for Water Security
This report presents a global assessment of funding explicitly directed towards water-related Nature-based Solutions, such as flood risk mitigation, water…
Assessment of Biodiversity Measurement Approaches for Businesses and Financial Institutions (Fifth edition)
This report is the fifth edition of the mapping carried out by the European platform Business and Biodiversity on the…
Navigating a sustainable blue economy: Target-setting for financial institutions
During this webinar organized by UNEP FI, the new guide for financial institutions on how to set targets in the…