Public Consultation: Materiality Assessment Implementation, and Value Chain Implementation Guidance

This document sets out our joint feedback to the public consultations on EFRAG’s Materiality Assessment Implementation Guidance (MAIG) and Value Chain Implementation Guidance (VCIG). The document has been drafted collaboratively by Climate & Company and Climate Focus.

This work was financed by the Gordon and Betty Moore Foundation and is part of the project “Sustainable Finance Instruments for Sustainable Land Use“.