Navigating value chain under CSRD and ESRS
The objective of this guidance is to support the implementation activities of preparers and others using or analysing ESRS reports, in this case specifically on the value chain information in accordance with the requirements of Articles 19a or 29a of the Directive 2013/34/EU (referred to as the “Accounting Directive”) as amended following the Corporate Sustainability Reporting Directive (referred to as “the CSRD”).
