EFRAG Implementation guidance on value chain on the GPT Store
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EFRAG Implementation guidance on value chain GPT FAQs
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EFRAG Materiality assessment implementation
Official document of Draft EFRAG IG 1: Materiality assessment implementation guidance published in Dec 2023
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ESRS E1 Climate change (CSRD)
Official document of ESRS E1 Climate change (CSRD) published in Dec 2023
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ESRS S1 Own workforce (CSRD)
Official document of ESRS S1 Own workforce (CSRD) published in Dec 2023
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ESRS E2 Pollution (CSRD)
Official document of ESRS E2 Pollution (CSRD) published in Dec 2023
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ESRS S2-S4 (CSRD)
Official document of ESRS S2 Workers in the value chain, ESRS S3 Affected communities, and ESRS S4 Consumers and end-users (CSRD) published in Dec 2023
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CBAM implementation for importers of goods
Guidance document on CBAM implementation for importers of goods into the EU published in Dec 2023
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ESRS E3 Water and marine resources (CSRD)
Official document of ESRS E3 Water and marine resources (CSRD) published in Dec 2023
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EFRAG DPs explanatory note
Official document of Draft EFRAG IG 3 DPs explanatory note published in Dec 2023
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ESRS 1 General requirements (CSRD)
Official document of ESRS 1 General requirements (CSRD) published in Dec 2023
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ESRS G1 Business conduct (CSRD)
Official document of ESRS G1 Business conduct (CSRD) published in Dec 2023
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ESRS 2 General disclosures (CSRD)
Official document of ESRS 2 General disclosures (CSRD) published in Dec 2023
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ESRS E4 Biodiversity and ecosystems (CSRD)
Official document of ESRS E4 Biodiversity and ecosystems (CSRD) published in Dec 2023
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ESRS E5 Resource use and circular economy (CSRD)
Official document of ESRS E5 Resource use and circular economy (CSRD) published in Dec 2023
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CBAM Questions and Answers
Carbon Border Adjustment Mechanism (CBAM) Questions and Answers published in Jan 2024
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CBAM implementation for installation operators
Guidance document on CBAM implementation for installation operators outside the EU published in Dec 2023
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SB-261 Greenhouse gases
SB-261 Greenhouse gases: climate-related financial risk published in California (as of 2023 Oct)
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AB-1305 Voluntary carbon market disclosures
AB-1305 Voluntary carbon market disclosures published in California (as of 2023 Oct)
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CORE CARBON PRINCIPLES (ICVCM)
CORE CARBON PRINCIPLES released in Jul 2023 published by ICVCM
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SB-253 Climate Corporate Data Accountability Act
SB-253 Climate Corporate Data Accountability Act in California (as of 2023 Oct)
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