欧洲财务报告咨询委员会（EFRAG）完成了前三份 ESRS 实施指导文件的定稿

The guidance addresses the materiality assessment (IG 1), value chain (IG 2) and ESRS datapoints (IG 3). The guidance outlines the reporting requirements for the value chain, from materiality assessment to policies and actions to metrics and targets. It illustrates the reporting boundary for sustainability reporting, including operational control for the European Sustainability Reporting Standards (ESRS) environmental standards. More here.