Centro de Documentacion de Fundación MAPFRE - EFRAG IG 3: List of ESRS datapoints Explanatory note

Descripción física: 15 p.Notas: Sumario: 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 datapointsRegistros relacionados: Documento relacionado: EFRAG IG 2: Value Chain Implementation GuidanceDocumento relacionado: EFRAG IG 1: Materiality Assessment Implementation Guidance Materia / lugar / evento: Sostenibilidad Normativa europea Directiva CSRD Cadena del valor Criterios ESG Taxonomías Informes Europa Otros autores: European Financial Reporting Advisory Group
Otras clasificaciones: 131.2

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