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EFRAG's ESRS Finalised Data Points

Below is educational content on ESRS, book a call here to see how we can support your CSRD requirements.

The EU’s CSRD ESRS regulation will come into effect for 2024 data and 2025 reporting. Companies who will be hit by the regulation are actively preparing for the upcoming regulation.

On 25 October, EFRAG released a list of the draft data points of the European Sustainability Reporting Standards (ESRS) which were adopted earlier this year in July.

On 22 December, EFRAG issued its pre-draft ESRS Implementation Guidance (IG) documents for public consultations.

On 31 May 2024, EFRAG released the finalised EFRAG IG 3: Detailed ESRS Datapoints.

The EFRAG SRB prioritised three documents, to cover the most challenging aspects of ESRS implementation:

  • EFRAG IG 1: Materiality assessment implementation guidance here
  • EFRAG IG 2: Value chain implementation guidance here
  • Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance here and accompanying explanatory note here.

What’s in the Excel?

  • The updated Excel contains 913 ESRS datapoints
  • It includes voluntary data points
  • The data type for each data point e.g. monetary, narrative, percent, volume
  • Some data points derive from other EU regulation e.g SFDR

Download the excel here

Finalised ESRS datapoint count

Here is an infographic showing the background of the CSRD and ESRS

Here is an infographic of the ESRS and the latest data points at a high level on 22 December. This was the pre-final draft which was subject to changes:

25 October, EFRAG's 1178 ESRS Data Points visual:

How are the Topic Standards broken down?

We made this visual for a high level overview of the topic breakdown. (25 October)

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