EFRAG's 1178 ESRS Data Points

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.

What’s in the Excel?

• The Excel contains 1178 ESRS data points
• Which data points are voluntary
• The data type for each data point e.g. monetary, narrative, percent, volume
• Which data points derive from other EU regulation e.g SFDR

Access the excel here

View the Implementation Guidance here. The guidance details how you should read the Excel.

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

Here is an infographic of the ESRS and the data points at a high level

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How are the Topic Standards broken down?

We made this visual for a high level overview of the topic breakdown.