EFRAG IG 3: List of ESRS Datapoints. Explanatory Note.
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’).
EFRAG IG2: Value Chain. Implementation Guidance
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’).
EFRAG IG 1: Materiality Assessment Implementation Guidance
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.
BARTA 2025: Promoting Transparency and Sustainability Reporting in Georgia
The seventh Georgian Best Annual Report and Transparency Award (BARTA) ceremony was held in Tbilisi on February 9, 2026. The event recognized companies demonstrating strong non financial (sustainability) reporting practices in 2025 across three categories: large financial companies, large non-financial companies, and small and medium companies.
Award ceremony recognizes improvements in sustainability reporting in Georgia
The sixth Best Annual Report and Transparency Award (BARTA) ceremony was held in Tbilisi, Georgia on February 28, 2025 under the Enhancing Accounting, Auditing, and Sustainability Reporting (EAASURE) program, implemented by the World Bank Centre for Financial and Sustainability Reporting Reform. The event was attended by 114 participants.