EFRAG continua tratando de sustentabilidade

O EFRAG saiu na frente na normatização das questões ambientais. Mesmo depois da criação do ISSB, que herdou as duas normas emitidas, de entidades que foram incorporadas, a entidade da Europa continua progredindo nessa área. Apesar do extenso marketing que encontramos sobre a ISSB, é preciso prestar atenção no que o EFRAG está fazendo. Afinal, uma norma internacional de sustentabilidade, sem o apoio da Europa, certamente carecerá de legitimidade. Nesse momento, o EFRAG emitiu padrões sobre materialidade e outros assuntos. Veja o resumo a seguir: 

 EFRAG has published three non-authoritative implementation guidance documents on European Sustainability Reporting Standards (ESRS): EFRAG IG 1 ‘Materiality Assessment’, EFRAG IG 2 ‘Value Chain’ and EFRAG IG 3 ‘ESRS Datapoints’.

IG 1 Materiality Assessment Implementation Guidance provides an illustrative materiality assessment process for entities and develops the concept of impact and financial materiality on examples, including how these concepts interact. It also contains FAQs on the double materiality assessment to provide practical implementation guidance on disclosing material impacts, risks and opportunities.

IG 2 Value Chain Implementation Guidance outlines the reporting requirements for value chain information, including the materiality assessment, policies and actions, and metrics and targets. It illustrates the reporting boundary for a group for sustainability reporting, including the concept of operational control in environmental standards. The IG also includes FAQs for further information and a 'value chain map' summarising value chain implications for each disclosure requirement across all ESRS.

IG 3 List of ESRS Datapoints includes all requirements in the complete first set of ESRS in an Excel format. The file contains additional information, such as the types of requirement (for example, quantitative or qualitative) or whether these are subject to transitional provisions. IG 3 has been published together with an explanatory note.

The EFRAG Secretariat has also published feedback statements that illustrate how the feedback received during the consultation period has been reflected in the final documents.