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 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.