EFRAG IG 1: Materiality Assessment Implementation Guidance

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<title>EFRAG IG 1: Materiality Assessment Implementation Guidance
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<abstract displayLabel="Summary">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</abstract>
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<topic>Cadena del valor</topic>
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<topic>Criterios ESG</topic>
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<url displayLabel="electronic resource" usage="primary display">https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/IG%201%20Materiality%20Assessment_final.pdf</url>
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<url displayLabel="electronic resource">https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en</url>
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<title>EFRAG IG 3: List of ESRS datapoints  Explanatory note</title>
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<title>EFRAG IG 2: Value Chain Implementation Guidance</title>
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