EFRAG IG 2: Value Chain Implementation Guidance

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<rdf:Description>
<dc:creator>European Financial Reporting Advisory Group</dc:creator>
<dc:date>2023</dc:date>
<dc:description xml:lang="es">Sumario: Non-binding guidance developed by EFRAG to support the implementation of value chain requirements under the European Sustainability Reporting Standards (ESRS). It explains how to identify, assess, and report material impacts, risks, and opportunities (IROs) arising throughout the upstream and downstream value chain, in line with the CSRD. The document provides guidance on data collection and estimation, coverage of policies, actions, and metrics, and the integration of value chain considerations into the materiality assessment and sustainability reporting process</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/188865.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Sostenibilidad</dc:subject>
<dc:subject xml:lang="es">Normativa europea</dc:subject>
<dc:subject xml:lang="es">Directiva CSRD</dc:subject>
<dc:subject xml:lang="es">Cadena del valor</dc:subject>
<dc:subject xml:lang="es">Criterios ESG</dc:subject>
<dc:subject xml:lang="es">Europa</dc:subject>
<dc:type xml:lang="es">Books</dc:type>
<dc:title xml:lang="es">EFRAG IG 2: Value Chain Implementation Guidance</dc:title>
<dc:format xml:lang="es">48 p.</dc:format>
<dc:relation xml:lang="es">Documento relacionado: EFRAG IG 3: List of ESRS datapoints  Explanatory note</dc:relation>
<dc:relation xml:lang="es">Documento relacionado: EFRAG IG 1: Materiality Assessment Implementation Guidance
</dc:relation>
<dc:coverage xml:lang="es">Europa</dc:coverage>
</rdf:Description>
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