The European Financial Reporting Advisory Group (EFRAG) has issued an addendum to the IG 3 List of Datapoints, incorporating a limited number of clarifications and corrections. These updates are based on feedback received from stakeholders since the original publication in May 2024.
The IG 3 List of ESRS Datapoints was designed to assist organizations in preparing their first sustainability statements under ESRS Set 1. Over the past months, users have effectively leveraged the tool, prompting EFRAG to address specific suggestions, questions, and confirmations communicated through its Q&A Platform.
While the updates in the addendum do not necessitate a complete revision of the IG 3 Workbook at this stage, EFRAG expressed its gratitude for stakeholder contributions and emphasized its commitment to supporting the ESRS reporting process.
Future Updates
EFRAG plans to release a revised version of the IG 3 Excel Workbook in the spring of 2025. This update will incorporate the current clarifications, corrections, and any additional insights arising from the upcoming ESRS reporting season.
The document released today aims to further streamline the reporting process and reflects EFRAG’s dedication to continuous improvement and collaboration with stakeholders.