EFRAG IG 2: Value Chain Implementation Guidance

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004b 4500</leader>
    <controlfield tag="001">MAP20250019010</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20251114135938.0</controlfield>
    <controlfield tag="008">230313s2023    bel||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">131.2</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">EFRAG IG 2: Value Chain Implementation Guidance</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">48 p.</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">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</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080570736</subfield>
      <subfield code="a">Sostenibilidad</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080581497</subfield>
      <subfield code="a">Normativa europea</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20250005730</subfield>
      <subfield code="a">Directiva CSRD</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080574857</subfield>
      <subfield code="a">Cadena del valor</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20230001899</subfield>
      <subfield code="a">Criterios ESG</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20080637743</subfield>
      <subfield code="a">Europa</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20210004797</subfield>
      <subfield code="a">European Financial Reporting Advisory Group</subfield>
    </datafield>
    <datafield tag="787" ind1="0" ind2=" ">
      <subfield code="w">MAP20250019027</subfield>
      <subfield code="t">EFRAG IG 3: List of ESRS datapoints  Explanatory note</subfield>
    </datafield>
    <datafield tag="787" ind1="0" ind2=" ">
      <subfield code="w">MAP20250019003</subfield>
      <subfield code="t">EFRAG IG 1: Materiality Assessment Implementation Guidance
</subfield>
    </datafield>
    <datafield tag="856" ind1=" " ind2=" ">
      <subfield code="u">https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/EFRAG%20IG%202%20Value%20Chain_final.pdf</subfield>
    </datafield>
    <datafield tag="856" ind1=" " ind2=" ">
      <subfield code="u">https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en</subfield>
    </datafield>
  </record>
</collection>