EFRAG launches its public consultation on the Draft XBRL Taxonomy for ESRS Set 1 and consults on the draft XBRL Taxonomy for Article 8 disclosures.
The digital taxonomies enable the marking up ('tagging') of sustainability reporting in machine-readable XBRL format. The consultation period will run until 8 April 2024, and EFRAG invites all stakeholders to provide comments through online consultation questionnaires here:
- Draft XBRL Taxonomy for ESRS Set 1: https://survey.alchemer.eu/s3/90673363/Questionnaire-and-invitation-to-comment-on-the-Draft-ESRS-Set-1-XBRL-Taxonomy
- Draft Article 8 XBRL Taxonomy: https://survey.alchemer.eu/s3/90673516/Questionnaire-and-invitation-to-comment-on-the-Draft-Article-8-XBRL-Taxonomy
The downloadable resources accompanying the announcement include:
- PDF Illustrative examples of XBRL reports: These examples showcase how XBRL tagging is applied to ESRS Set 1 disclosures, demonstrating the implementation of the taxonomy in machine-readable format and practical illustrations.
- An Excel file of the XBRL Taxonomy with all ESRS data points: This Excel file contains the comprehensive taxonomy structure, including XBRL elements (tags) for each data point and dimensional disaggregation defined in the ESRS disclosure requirements. It serves as a detailed reference for understanding the taxonomy framework.
Read the full announcement here: https://www.efrag.org/News/Public-486/Public-consultation-on-the-Draft-XBRL-Taxonomy-for-ESRS-Set-1-
