IG-2
Skill packages tagged with “IG-2”
CSRD Assurance Readiness Pack
Prepare and validate a CSRD / ESRS limited-assurance readiness pack: engagement readiness checklist, DMA IG-1 evidence pack, value-chain IG-2 evidence pack, IG-3 datapoint evidence index, gap-analysis log, management assertions, walk-through scripts, and issue-resolution evidence for ISAE 3000 (Revised) and ISSA 5000-style fieldwork.
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.
Value-Chain Data Collection Plan
Create a CSRD / ESRS value-chain data-collection plan aligned with EFRAG IG-2: value-chain map overlays, data-availability heat map, collection prioritization, supplier engagement, estimation methods, contract clauses, coverage justification, and annual refresh log.