Finalization of 3 EFRAG ESRS Implementation Guidance Documents, related to the sector-agnostic ESRS as adopted by the European Commission on 31 July 2023:<\/p>\n
\u2705 EFRAG IG Materiality Assessment >>> Download here<\/a><\/p>\n \u2705 EFRAG IG 2 Value Chain >>> Download here<\/a><\/p>\n \u2705 EFRAG IG 3 ESRS Datapoints >>> Download here<\/a>\u00a0 with Explanatory Note >>> Download here<\/a><\/p>\n With these documents, EFRAG aims to support undertakings and other stakeholders in the implementation of the ESRS.<\/p>\n This list cannot be used as a basis for the preparation of the machine-readable sustainability reporting – it does not represent the digital ESRS XBRL taxonomy.<\/p>\n EFRAG IG 3 contains the line items only for tables as a whole, which will be used to further disaggregate datapoints in the machine-readable format.<\/p>\n EFRAG IG 3 may be considered an intermediate step on the way to delivering the ESRS XBRL Taxonomy with a human-readable reports that will be easier to digitalise.<\/p>\n A datapoint encompasses a clearly separable and specific piece of information required by the ESRS Disclosure Requirements (DRs), generally at the level of each paragraph, subparagraph and sub-subparagraph.<\/p>\n In this Excel list (IG 3)<\/p>\n In the Draft ESRS XBRL Taxonomy issued in Q1, the number of datapoints are more than the double.<\/p>\n Cleerit ESG – Friend of EFRAG – provides a digitized ESRS Taxonomy centric report template that helps you prepare your report in a both human-readable and machine-readable format.<\/p>\n","protected":false},"excerpt":{"rendered":" Finalization of 3 EFRAG ESRS Implementation Guidance Documents, related to the sector-agnostic ESRS as adopted by the European Commission on 31 July 2023: \u2705 EFRAG IG Materiality Assessment >>> Download here \u2705 EFRAG IG 2 Value Chain >>> Download here \u2705 EFRAG IG 3 ESRS Datapoints >>> Download here\u00a0 with Explanatory Note >>> Download here […]<\/p>\n","protected":false},"author":1,"featured_media":850,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,5],"tags":[],"class_list":{"0":"post-849","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-csrd","8":"category-esrs","10":"post-with-thumbnail","11":"post-with-thumbnail-large"},"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/comments?post=849"}],"version-history":[{"count":1,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/849\/revisions"}],"predecessor-version":[{"id":851,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/849\/revisions\/851"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/850"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\u2b55Regarding EFRAG IG 3 ESRS Datapoints<\/strong><\/h3>\n
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