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February 2, 2024 – The O.I.B.R. Foundation responded to the public consultation launched by EFRAG on its Implementation Guidance on Materiality and the Value Chain

The two EFRAG guidelines and the respective comment letters from the O.I.B.R. Foundation are available below

Draft EFRAG IG 1 Materiality

Comment letter on Materiality

Draft EFRAG IG 2 Value Chain

Comment letter on Value Chain

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