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

MAP20250019003

EFRAG IG 1: Materiality Assessment Implementation Guidance

55 p.

Documento relacionado: EFRAG IG 3: List of ESRS datapoints Explanatory note. — Documento relacionado: EFRAG IG 2: Value Chain Implementation Guidance

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 standards

1. Sostenibilidad . 2. Normativa europea . 3. Directiva CSRD . 4. Cadena del valor . 5. Criterios ESG . 6. Europa . I. European Financial Reporting Advisory Group . II. Título.