EFRAG IG 3: List of ESRS datapoints Explanatory note

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<title>EFRAG IG 3: List of ESRS datapoints  Explanatory note</title>
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<abstract displayLabel="Summary">Non-binding guidance published by EFRAG to accompany the European Sustainability Reporting Standards (ESRS). It provides, in Excel format, the complete list of all required datapoints under the sector-agnostic standards (excluding ESRS 1). The aim is to support companies in preparing their first sustainability statements under the CSRD, helping them identify, organize, and analyze disclosure requirements and perform data gap analyses. The document explains the relationship with the digital XBRL taxonomy, the data structure, and provides statistics on mandatory, materiality-dependent, and voluntary datapoints</abstract>
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