Patrimoniocultural

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5 b amended Draft Amended ESRS E2 Pollution addresses the emissions of pollutants to air water and soil and the use

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It is based on the VSME and sets a limit on the information that can be requested from small companies in the value chain of larger

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Key changes include consolidating policies actions and targets into ESRS 2 requiring sub topic reporting only when

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Explore EFRAG s 2025 State of Play Report and what it means for ESRS double materiality and sustainability

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A high percentage indicates that nearly all companies throughout the sectors regard the topic as material whereas

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The materiality analysis process is designed to identify all material impacts risks and opportunities for your company

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ESRS E4 is the CSRD standard for biodiversity and ecosystems reporting applying only when the topic is deemed

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A significant focus of these revisions is the simplification of the Double Materiality Assessment DMA a cornerstone of the ESRS

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Overview of the new ESRS topic structure Planned changes for 2025 impact on companies and relevance for