2024-02-27-KPMG_China-_欧洲可持续报告准则_的实施——指南提案_3页_247kb

ESRS Implementation – Proposed Guidance Summary

Materials

• EFRAG's proposed guidance aims to support companies in applying ESRS standards for ESG reporting.
• Key components:
  • Materiality guidance: Provides tools for materiality assessments but requires further clarity on interoperability with ISSB Standards, financial and impact materiality, and operational control.
  • Value chain guidance: Aligns ISSB and GRI standards positively but needs refinements for operational control, joint ventures, and the reasonable effort threshold.
  • Datapoints guidance: Offers a comprehensive list but must be revised to accurately reflect all ESRS requirements.

Industry feedback emphasizes the importance of enhancing comparability and interoperability, aligning with CSRD objectives.