EFRAG releases technical addendum to ESRS IG 3
EFRAG releases technical addendum to ESRS IG 3
In December 2024, EFRAG announced the publication of an addendum to EFRAG IG 3 ‘ESRS Datapoints’. This addendum, part of EFRAG's non-authoritative implementation guidance on European Sustainability Reporting Standards (ESRSs), includes clarifications and corrections based on stakeholder feedback. 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.
More details are available in the press release.
More details are available in the press release.