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Navigating the ESRS Maze: EFRAG releases a draft list of ESRS data points

By October 31, 2023No Comments
CSRD compliance ESRS data points EFRAG


In a bid to foster transparency and comparability in sustainability reporting across Europe, the European Financial Reporting Advisory Group (EFRAG) has taken a significant stride by releasing the draft list of ESRS datapoints. This release, encompassing a total of 1178 datapoints, comes as a part of EFRAG’s implementation support activities aimed at aiding undertakings in preparing their inaugural sustainability statement as per the ESRS, come 2024.


Unpacking the ESRS Datapoints: What’s on the Table?

The draft list of ESRS datapoints is presented as a Microsoft Excel workbook, detailing every disclosure requirement across sector-agnostic standards, barring ESRS 1 General Requirements as it doesn’t set specific disclosures. This endeavor is not merely a list but a structured approach to ensure undertakings have a clearer picture of what’s required, thereby promoting comparability on sustainability data across different entities1.

Here’s a brief on what the Excel contains:

  • Total Data Points: 1178 ESRS data points, each tailored to address a particular aspect of sustainability reporting.
  • Voluntary Data Points: 265 of these data points are voluntary, allowing for a certain degree of flexibility in reporting.
  • Data Types: The data points span various types including monetary, narrative, percent, and volume, among others.
  • ESRS 2 Data Points: A total of 193 data points are specific to ESRS 2
  • Environmental Disclosures Data Points: A total of 539 data points are specific to environmental disclosures
  • Social Disclosures Data Points: A total of 395 data points are specific to social disclosures
  • Governance Disclosures Data Points: A total of 51 data points are specific to governance disclosures
  • Alignment with other regulations: 112 metrics are aligned with other EU regulation such as SFDR, Pillar 3, Benchmark Regulation, & EU Climate Law

ESRS data points for CSRD


The Road to ESRS-XBRL Taxonomy: What Lies Ahead?

As we transition towards a more structured and machine-readable format for sustainability reporting, understanding the relationship between EFRAG’s draft list of ESRS data points and the upcoming ESRS XBRL Taxonomy is pivotal. EFRAG, under the mandate of CSRD, is set to develop a digital taxonomy that reflects the ESRS and Article 8 disclosures in the XBRL format. This initiative aims to enable undertakings to digitally tag their sustainability statements, making a shift from manual, error-prone transformations to a more structured, machine-readable format that simplifies the analysis of ESRS disclosures for all stakeholders. The roadmap to achieving this includes a public consultation at the start of 2024, followed by the submission of the final ESRS XBRL Taxonomy to the European Commission (EC) and the European Securities and Markets Authority (ESMA). This significant step is geared towards harmonizing sustainability reporting across Europe, with digital tagging to be conducted in the European Single Electronic Format (ESEF), in adherence to an updated Regulatory Technical Standard (RTS) crafted by ESMA.

The draft list of ESRS data points serves as an intermediate but crucial step towards the ESRS XBRL Taxonomy, aiding in the preparation of digital tagging of narrative disclosures. While there may be technical discrepancies between the structure of the draft list and the future ESRS-XBRL Taxonomy due to the digital modeling of the data points, the essence of consistency underlines both exercises. This ensures that the technical nuances do not eclipse the overarching goal of fostering structured and comparable sustainability reporting across the spectrum.


CFOUR Comply: Your Companion in CSRD Compliance

Transitioning to CSRD compliance may seem like a daunting task, but with CFOUR Comply, the journey is significantly simplified. CFOUR Comply’s robust framework is designed to seamlessly integrate with the ESRS requirements, ensuring a smooth transition for undertakings. The software’s intuitive interface and features like automated tagging make it an indispensable tool for firms navigating the CSRD compliance landscape.

As CSRD implementation unfolds, staying updated with the latest guidance from EFRAG is essential. CFOUR Comply is committed to keeping its users ahead of the curve, ensuring they are well-prepared to meet the CSRD compliance requirements head-on.



For more information on how CFOUR Comply can assist you in your reporting journey, feel free to contact us.

This blog post is intended for informational purposes only and should not be considered as legal or financial advice.

External Links

  1. Cover Note on implementation guidance published by EFRAG (pdf) – Implementation guidance Cover Note
  2. Draft List of ESRS data points (xlsx) – List of ESRS Data Points