EFRAG IG 1: Materiality Assessment Implementation Guidance
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cam a22000004b 4500 | ||
| 001 | MAP20250019003 | ||
| 003 | MAP | ||
| 005 | 20251114140029.0 | ||
| 008 | 230313s2024 bel|||| ||| ||eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a131.2 | ||
| 245 | 1 | 0 | $aEFRAG IG 1: Materiality Assessment Implementation Guidance |
| 300 | $a55 p. | ||
| 520 | $aNon-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 | ||
| 650 | 4 | $0MAPA20080570736$aSostenibilidad | |
| 650 | 4 | $0MAPA20080581497$aNormativa europea | |
| 650 | 4 | $0MAPA20250005730$aDirectiva CSRD | |
| 650 | 4 | $0MAPA20080574857$aCadena del valor | |
| 650 | 4 | $0MAPA20230001899$aCriterios ESG | |
| 651 | 1 | $0MAPA20080637743$aEuropa | |
| 710 | 2 | $0MAPA20210004797$aEuropean Financial Reporting Advisory Group | |
| 787 | 0 | $wMAP20250019027$tEFRAG IG 3: List of ESRS datapoints Explanatory note | |
| 787 | 0 | $wMAP20250019010$tEFRAG IG 2: Value Chain Implementation Guidance | |
| 856 | $uhttps://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/IG%201%20Materiality%20Assessment_final.pdf | ||
| 856 | $uhttps://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en |