EFRAG
Skill packages tagged with “EFRAG”
CSRD Double Materiality Assessment (ESRS 1 §3)
Run an ESRS 1 §3 Double Materiality Assessment end-to-end: scope and methodology memo, stakeholder engagement plan and log, IRO long-list, impact and financial scoring rubrics, value-chain coverage, ESRS topic and sub-topic disclosure scoping, ESRS Set 1 datapoint gap log, board approval pack, and an ISAE 3000 (Revised) assurance evidence file — aligned with EFRAG IG-1, IG-2, and IG-3.
ESRS 2 General Disclosures
Draft and validate the mandatory ESRS 2 general-disclosures pack for CSRD sustainability statements: BP-1/BP-2, GOV-1..5, SBM-1..3, IRO-1/IRO-2, due-diligence mapping, sustainability reporting controls, and an IRO-2 Disclosure Requirements index kept in sync with DMA outputs and datapoints.
ESRS E1 Climate Change Disclosures
Draft and validate ESRS E1 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3, E1-IRO-1 climate scenario analysis, E1-1 transition plan (1.5°C-aligned trajectory, locked-in emissions, CapEx alignment with the EU Taxonomy), E1-2 policies, E1-3 actions and resources, E1-4 targets (with SBTi cross-walk), E1-5 energy consumption and mix, E1-6 gross Scope 1/2/3 and total GHG emissions per the GHG Protocol Corporate Standard (location-based and market-based Scope 2; 15-category Scope 3; intensity per net revenue), E1-7 GHG removals and carbon credits, E1-8 internal carbon pricing, and E1-9 anticipated financial effects from physical and transition risks and climate-related opportunities. Interoperable with IFRS S2 (ISSB) and TCFD. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2 and CapEx-alignment narrative to the EU Taxonomy alignment report.
ESRS E2 Pollution Disclosures
Draft and validate ESRS E2 topical disclosures for a CSRD sustainability statement: topic-specific ESRS 2 SBM-3 (E2 application), ESRS 2 IRO-1 (E2 application — process to identify and assess material pollution-related impacts, risks, and opportunities), E2-1 policies, E2-2 actions and resources, E2-3 targets, E2-4 pollution of air, water, and soil (E-PRTR / IEP Regulation pollutant register; quantities released; off-site transfers of pollutants in waste), E2-5 substances of concern (SoC) and substances of very high concern (SVHC) under REACH (Candidate List, Authorisation List Annex XIV, Restriction List Annex XVII; ECHA SCIP database hand-off; microplastics under Reg (EU) 2023/2055), and E2-6 anticipated financial effects from pollution-related impacts, risks, and opportunities. Anchored to Commission Delegated Regulation (EU) 2023/2772 ESRS E2, the Industrial Emissions Directive 2010/75/EU as revised by Directive (EU) 2024/1785 (BAT-AELs), the Industrial Emissions Portal Regulation (EU) 2024/1244 (replacing E-PRTR Regulation (EC) 166/2006), REACH Regulation (EC) 1907/2006, the CLP Regulation (EC) 1272/2008, the Microplastics REACH restriction (EU) 2023/2055, the Air Quality Directive (EU) 2024/2881, the Soil Monitoring Directive (EU) 2024/3115, the Water Framework Directive 2000/60/EC and Urban Waste Water Treatment Directive (recast (EU) 2024/3019), the Mercury Regulation (EU) 2017/852 (revised 2024), and the POPs Regulation (EU) 2019/1021. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2.
ESRS E3 Water and Marine Resources Disclosures
Draft and validate ESRS E3 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E3-IRO-1 water/marine IRO assessment, E3-1 policies, E3-2 actions and resources, E3-3 targets, E3-4 water consumption with withdrawal, discharge, recycling/reuse and high-water-stress-area metrics, and E3-5 anticipated financial effects from water- and marine-resources-related impacts, risks, and opportunities. Uses WRI Aqueduct, CDP Water, Water Framework Directive, and Marine Strategy Framework Directive context; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.
ESRS E5 Resource Use and Circular Economy Disclosures
Draft and validate ESRS E5 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E5-IRO-1 resource-use and circular-economy IRO assessment, E5-1 policies, E5-2 actions and resources, E5-3 targets, E5-4 resource inflows with secondary/recycled and sustainably-sourced shares and critical-raw-materials exposure, E5-5 resource outflows covering product durability/reparability/recyclability/recycled content and waste by treatment route including hazardous waste, and E5-6 anticipated financial effects from resource-use and circular-economy-related impacts, risks, and opportunities. References the EU Circular Economy Action Plan, ESPR, Waste Framework Directive, PPWR, Right-to-Repair Directive, Battery Regulation, and Critical Raw Materials Act; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.
ESRS G1 Business Conduct Disclosures
Draft and validate ESRS G1 topical disclosures for a CSRD sustainability statement: G1-1 business conduct policies and corporate culture, G1-2 supplier relationships, G1-3 corruption and bribery prevention/detection, G1-4 confirmed incidents, G1-5 political influence and lobbying, and G1-6 payment practices. Consumes DMA and ESRS 2 outputs and produces evidence-linked IRO-2 hand-off rows.
ESRS S4 Consumers and End-users Disclosures
Draft and validate ESRS S4 topical disclosures for a CSRD sustainability statement: topic-specific SBM-2 / SBM-3, S4-1 policies, S4-2 engagement processes, S4-3 remediation channels and grievance mechanisms, S4-4 actions on material impacts, and S4-5 targets — covering information-related impacts, personal safety, and social inclusion under ESRS 1 AR16. Cross-references GDPR, DSA, GPSR, the European Accessibility Act, and the EU AI Act. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2.