EFRAG: Implementation Guidance 3 - List of ESRS Data Points

Implementation Guidance 3 - List of ESRS Data Points (IG 3) is an Excel document published by the European Financial Reporting Advisory Group (EFRAG) that summarizes all the data points in the first set of ESRS. It is a crucial resource for companies aiming to enhance their sustainability reporting. By providing a comprehensive and organized list of reporting requirements, IG 3 simplifies data collection and analysis, ensures compliance, and enhances transparency.