EFRAG released EFRAG IG 3: List of ESRS datapoints as part of its implementation supporting activities, which consist of issuing non-authoritative implementation guidance and other material to support the application of sector-agnostic ESRS ‘Set 1’ adopted by the European Commission via a delegated act on 31 July 2023 and published in the Official Journal of the European Union on 22 December 2023 (‘ESRS’).
The objective of the guidance is to support the implementation activities of preparers and others using or analysing ESRS reports, specifically on value chain information, in accordance with the requirements of Articles 19a or 29a of the Directive 2013/34/EU (referred to as the ‘Accounting Directive’) as amended following the Directive (EU) 2022/2464, as regards Corporate Sustainability Reporting (referred to as ‘the CSRD’).
The translation into Ukrainian language is not official; it has not been reviewed or approved by EFRAG. The translation was performed by the World Bank’s Center for Financial and Sustainability Reporting Reform (CFRR), based in Vienna, Austria, under its regional program Enhancing Accounting, Auditing, and Sustainability Reporting Program (EAASURE). The original version is available on the EFRAG website.
The guide “Corporate Sector Financial and Sustainability Accounting, Reporting and Auditing in the EU Acquis Communautaire” is the fourth edition of the guide which was first issued in 2007. It provides an overview of EU policy for policymakers, regulators, and stakeholders in Member States, enlargement countries, and the “European Neighborhood.” It is essential for understanding EU standards and regulatory models.