EFRAG IG 1: Materiality Assessment Implementation Guidance

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<rdf:Description>
<dc:creator>European Financial Reporting Advisory Group</dc:creator>
<dc:date>2024</dc:date>
<dc:description xml:lang="es">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</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/188864.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">Libros</dc:type>
<dc:title xml:lang="es">EFRAG IG 1: Materiality Assessment Implementation Guidance
</dc:title>
<dc:format xml:lang="es">55 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 2: Value Chain Implementation Guidance</dc:relation>
<dc:coverage xml:lang="es">Europa</dc:coverage>
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