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

MAP20250019027

EFRAG IG 3: List of ESRS datapoints Explanatory note

15 p.

Documento relacionado: EFRAG IG 2: Value Chain Implementation Guidance. — Documento relacionado: EFRAG IG 1: Materiality Assessment Implementation Guidance

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 datapoints

1. Sostenibilidad . 2. Normativa europea . 3. Directiva CSRD . 4. Cadena del valor . 5. Criterios ESG . 6. Taxonomías . 7. Informes . 8. Europa . I. European Financial Reporting Advisory Group . II. Título.