ESRS Implementation Guidance
Initiative
Official name
Implementation guidance on materiality assessment, MAIG; Implementation guidance on value chain, VCIG
Type
Other
Level 3 / Other
Initiator
EFRAG
Submitted
Doc. code
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Consultation paper
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
–
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1
(binding, Supplement, EU)
Level 3 / Other
–
Source: EFRAG, Implementation guidance on materiality assessment, MAIG; Implementation guidance on value chain, VCIG, 2023