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
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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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, 2024