EFRAG IG 3: List of ESRS datapoints Explanatory note

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<rdf:Description>
<dc:creator>European Financial Reporting Advisory Group</dc:creator>
<dc:date>2024</dc:date>
<dc:description xml:lang="es">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</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/188866.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Sostenibilidad</dc:subject>
<dc:subject xml:lang="es">Normativa europea</dc:subject>
<dc:subject xml:lang="es">Directiva CSRD</dc:subject>
<dc:subject xml:lang="es">Cadena del valor</dc:subject>
<dc:subject xml:lang="es">Criterios ESG</dc:subject>
<dc:subject xml:lang="es">Taxonomías</dc:subject>
<dc:subject xml:lang="es">Informes</dc:subject>
<dc:subject xml:lang="es">Europa</dc:subject>
<dc:type xml:lang="es">Livros</dc:type>
<dc:title xml:lang="es">EFRAG IG 3: List of ESRS datapoints  Explanatory note</dc:title>
<dc:format xml:lang="es">15 p.</dc:format>
<dc:relation xml:lang="es">Documento relacionado: EFRAG IG 2: Value Chain Implementation Guidance</dc:relation>
<dc:relation xml:lang="es">Documento relacionado: EFRAG IG 1: Materiality Assessment Implementation Guidance
</dc:relation>
<dc:coverage xml:lang="es">Europa</dc:coverage>
</rdf:Description>
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