EFRAG IG 1: Materiality Assessment Implementation Guidance

This implementation guidance is non-authoritative and accompanies the European Sustainability Reporting Standards (ESRS), as stipulated in Articles 19a and 29a of Directive 2013/34/EU (the Accounting Directive). The objective of this guidance is to support the implementation activities of preparers and others using or analyzing ESRS reports with regard to the double materiality assessment. It has been developed for use by large listed and unlisted companies that are subject to CSRD.