2024年5月31日 · The EFRAG SRB prioritised three documents, to cover the most challenging aspects of ESRS implementation and issued the following documents in draft for public feedback on 22 December 2023: Draft EFRAG IG 1: Materiality assessment implementation guidance

2024年12月20日 · EFRAG plans to provide an updated version of the IG 3 Excel Workbook that will reflect these clarifications and corrections in the spring of 2025 after the first cycle of ESRS reporting, including clarifications stemming from possible additional Q&As that might be raised during the reporting season.

2024年5月31日 · EFRAG is pleased to announce the finalization of its first three ESRS Implementation Guidance documents issued today reflecting the outcome of the public feedback: EFRAG IG Materiality Assessment, EFRAG IG 2 Value Chain and EFRAG IG 3 ESRS Datapoints.

IG 3: List of ESRS Datapoints translates the complete ESRS Set 1 list of detailed requirements in each Disclosure Requirement and related Application Requirements in Excel format.

2024年5月31日 · The EFRAG SRB prioritised three documents, to cover the most challenging aspects of ESRS implementation and issued the following documents in draft for public feedback on 22 December 2023: Draft EFRAG IG 1: Materiality assessment implementation guidance here; Draft EFRAG IG 2: Value chain implementation guidance here

2025年1月2日 · EFRAG plans to provide an updated version of the IG 3 Excel Workbook that will reflect these clarifications and corrections in the spring of 2025 after the first cycle of ESRS reporting, including clarifications stemming from possible additional Q&As that might be raised during the reporting season.

2024年5月31日 · 实施指南 3 - ESRS 数据点清单》（IG 3）是由欧洲财务报告咨询小组 (EFRAG) 发布的 Excel 文档，概述了第一套 ESRS 中的所有数据点。 它是旨在加强可持续发展报告的公司的重要资源。 通过提供一份全面、有序的报告要求清单，IG 3 简化了数据收集和分析，确保了合规性并提高了透明度。 有反馈意见吗？

2025年1月13日 · EFRAG IG 3, initially published in May 2024, provides all requirements in the first set of ESRSs in an Excel format, detailing the types of requirements and any transitional provisions. An updated version reflecting these changes is planned for release in spring 2025, following the first cycle of ESRS reporting.

The [Draft] EFRAG IG 3 presents in an Excel format the complete list of all disclosure requirements in sector agnostic standards. The Excel file covers all the standards,

2024年9月1日 · The EFRAG IG 3 List of ESRS Data Points (DPs) is an essential tool designed to aid organizations in complying with the European Sustainability Reporting Standards (ESRS). This detailed guidance helps companies identify and manage the extensive data requirements necessary for transparent and comprehensive sustainability reporting.