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ESG Libraryby Pandi3mo

Early ESRS: 3 bottlenecks before comparability

Early ESRS may bring high-level comparability first; datapoint-level comparisons may remain uneven. The challenge is execution: evidence-based double materiality, deciding which datapoints matter, and mapping where value-chain impacts, risks and opportunities sit. EFRAG says its datapoint list is a practical aid, not a full materiality answer. Usable data and expert input are needed early, and broad value-chain labels need a materiality-driven map. Phase-in relief applies where allowed.

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