EFRAG Implementation guidance on value chain

ESRS E1 Climate change (CSRD)

Official document of ESRS E1 Climate change (CSRD) published in Dec 2023

SB-261 Greenhouse gases

SB-261 Greenhouse gases: climate-related financial risk published in California (as of 2023 Oct)

ESRS 1 General requirements (CSRD)

Official document of ESRS 1 General requirements (CSRD) published in Dec 2023

ESRS E2 Pollution (CSRD)

Official document of ESRS E2 Pollution (CSRD) published in Dec 2023

ESRS 2 General disclosures (CSRD)

Official document of ESRS 2 General disclosures (CSRD) published in Dec 2023

AB-1305 Voluntary carbon market disclosures

AB-1305 Voluntary carbon market disclosures published in California (as of 2023 Oct)

ESRS E3 Water and marine resources (CSRD)

Official document of ESRS E3 Water and marine resources (CSRD) published in Dec 2023

EFRAG DPs explanatory note

Official document of Draft EFRAG IG 3 DPs explanatory note published in Dec 2023

EFRAG Materiality assessment implementation

Official document of Draft EFRAG IG 1: Materiality assessment implementation guidance published in Dec 2023

CBAM implementation for installation operators

Guidance document on CBAM implementation for installation operators outside the EU published in Dec 2023

ESRS S1 Own workforce (CSRD)

Official document of ESRS S1 Own workforce (CSRD) published in Dec 2023

ESRS E4 Biodiversity and ecosystems (CSRD)

Official document of ESRS E4 Biodiversity and ecosystems (CSRD) published in Dec 2023

ESRS G1 Business conduct (CSRD)

Official document of ESRS G1 Business conduct (CSRD) published in Dec 2023

CBAM implementation for importers of goods

Guidance document on CBAM implementation for importers of goods into the EU published in Dec 2023

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