Оценка на съществеността при отчитането на устойчивост
Materiality Assessment in Sustainability Reporting

Author(s): Iavor Bachev
Subject(s): Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, EU-Accession / EU-DEvelopment, Accounting - Business Administration, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: EFRAG; sustainability standards; sustainability reporting
Summary/Abstract: EFRAG plays a key role in sustainability reporting as it develops and submits to the European Commission draft European Sustainability Reporting Standards (ESRS). At the same time, EFRAG must enable a transparent process for the establishment, adoption and implementation of these standards, taking into account the needs of all stakeholders. In 2023, draft three guides (documents) were presented to the attention of stakeholders for discussion. The first project entitled EFRAG IG 1 Materiality Assessment contains reporting requirements on the materiality assessment and algorithm of this process. The second project entitled EFRAG IG 2 Value chain contains requirements for reporting along the value chain incl. for impacts, risks and opportunity management, as well as indicators and objectives. The third project entitled EFRAG IG 3 (DraftEFRAG IG 3 List of ESRS data points) presents the full list of detailed disclosure requirements and related application requirements in Excel format. The aim of the report is to analyze the main issues covered in the EFRAG IG 1 project: Guidelines for the implementation of materiality assessment and to try to define existing risks.

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