EFRAG publishes technical addendum to ESRS IG 3

EFRAG released the IG 3: List of ESRS Datapoints in May 2024 with the aim of supporting undertakings in their preparation of the first sustainability statement according to the ESRS Set 1. Since then, many users have already successfully applied the list as a tool and, as a result, a small number of suggestions, questions and confirmations have been communicated to EFRAG.

EFRAG is grateful for the remarks and comments received from stakeholders through EFRAG's Q&A Platform (as indicated in the Q&A ID columns below) and is therefore publishing this document with a limited number of clarifications and corrections which do not justify a full update at this stage.

EFRAG plans to provide an updated version of the IG 3 Excel Workbook that will reflect these clarifications and corrections in the spring of 2025 after the first cycle of ESRS reporting, including clarifications stemming from possible additional Q&As that might be raised during the reporting season.

Document released today

Addendum to IG 3: Technical adjustments to the ESRS IG 3 List of Datapoints

Useful links

Related project