Deloitte comment letter on EFRAG draft implementation guidance

Published on: 05 Feb, 2024

Deloitte Touche Tohmatsu Limited is pleased to respond to Draft EFRAG IG1 Materiality assessment, Draft EFRAG IG2 Value chain and Draft EFRAG IG3 List of ESRS datapoints.

We welcome EFRAG developing implementation guidance on materiality and value chain as these are areas of the sustainability reporting requirements that will be challenging for entities to apply.

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