EFRAG IG 2: Value Chain Implementation Guidance

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<title>EFRAG IG 2: Value Chain Implementation Guidance</title>
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<abstract displayLabel="Summary">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</abstract>
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