ESRS implementation guidance: No new questions to be raised

On the occasion of the EFRAG consultation on three drafts of implementation guidance documents for the European Sustainability Reporting Standards (ESRS), we ask for unambiguous and meaningful clarifications in the documents. The implementation guidance on materiality assessment, value chain and a list of ESRS data points should support companies in implementing the ESRS and not raise new questions. Not only for companies already reporting on sustainability, but especially for first-time adopters of the Corporate Sustainability Reporting Directive (CSRD), clear, comprehensible and well-structured guidelines are of great importance.