EFRAG IG 3: List of ESRS datapoints Explanatory note
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cam a22000004b 4500 | ||
| 001 | MAP20250019027 | ||
| 003 | MAP | ||
| 005 | 20251114135915.0 | ||
| 008 | 230313s2024 bel|||| ||| ||eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a131.2 | ||
| 245 | 1 | 0 | $aEFRAG IG 3: List of ESRS datapoints Explanatory note |
| 300 | $a15 p. | ||
| 520 | $aNon-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 | ||
| 650 | 4 | $0MAPA20080570736$aSostenibilidad | |
| 650 | 4 | $0MAPA20080581497$aNormativa europea | |
| 650 | 4 | $0MAPA20250005730$aDirectiva CSRD | |
| 650 | 4 | $0MAPA20080574857$aCadena del valor | |
| 650 | 4 | $0MAPA20230001899$aCriterios ESG | |
| 650 | 4 | $0MAPA20200024064$aTaxonomías | |
| 650 | 4 | $0MAPA20080547660$aInformes | |
| 651 | 1 | $0MAPA20080637743$aEuropa | |
| 710 | 2 | $0MAPA20210004797$aEuropean Financial Reporting Advisory Group | |
| 787 | 0 | $wMAP20250019010$tEFRAG IG 2: Value Chain Implementation Guidance | |
| 787 | 0 | $wMAP20250019003$tEFRAG IG 1: Materiality Assessment Implementation Guidance | |
| 856 | $uhttps://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/EFRAG%20IG%203%20List%20of%20ESRS%20Data%20Points%20-%20Explanatory%20Note.pdf |