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EFRAG IG 1: Materiality Assessment Implementation Guidance

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      <subfield code="a">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</subfield>
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