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 content of this document has been developed on the basis of the Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023, supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards.

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.