Centro de Documentacion de Fundación MAPFRE - EFRAG IG 1: Materiality Assessment Implementation Guidance

Physical description: 55 p.Notes: Sumario: Non-binding guidance developed by EFRAG to support the implementation of materiality assessment under the European Sustainability Reporting Standards (ESRS). It explains the double materiality approach, steps to identify impacts, risks, and opportunities (IROs), and how to integrate stakeholder and value chain perspectives into reporting processes under the CSRD. The document includes FAQs and references to international and sector-specific standardsRelated records: Documento relacionado: EFRAG IG 3: List of ESRS datapoints Explanatory noteDocumento relacionado: EFRAG IG 2: Value Chain Implementation GuidanceMateria / lugar / evento: Sostenibilidad Normativa europea Directiva CSRD Cadena del valor Criterios ESG Europa Otros autores: European Financial Reporting Advisory Group
Other categories: 131.2

Referencias externas: