ESG
CSRD directive
ESRS
Datapoints
Efrag
On October 25, 2023, the EFRAG published the draft list of datapoints under the CSRD.
This draft lists the 1,178 requirements stemming from the delegated acts published on July 31, 2023, covering the 12 agnostic standards (i.e., applicable to any company, regardless of its activity).
This list summarizes the requirements contained in each ESRS (European Sustainability Reporting Standard), i.e., the elements structuring information on policies, actions, targets and metrics, as well as elements coming from the ESRS appendices. All this data will have to be published by companies in their future sustainability reports. In any event, in case of uncertainty, the delegated acts shall remain the reference.
This list summarizes the requirements contained in each ESRS (European Sustainability Reporting Standard), i.e., the elements structuring information on policies, actions, targets and metrics, as well as elements coming from the ESRS appendices. All this data will have to be published by companies in their future sustainability reports. In any event, in case of uncertainty, the delegated acts shall remain the reference.
This draft list of datapoints aims to achieving two objectives. The first is to support the companies’ efforts to adopt the standards and perform a gap analysis regarding the CSRD requirements. The second objective is to contribute to the definition of the elements which will have to be "tagged" in the XBRL format (format enabling machines to automatically read the data published in the sustainability reports).
Retrieve all 1,178 datapoints within our Dimension portal, crafted by our IT and ESG experts to assist your organization in the preparatory phases of implementation.
Dimension offers key features ready for deployment to support your reporting organisation :
Dimension offers key features ready for deployment to support your reporting organisation :
- Regulatory Base : Access the entire up-to-date CSRD regulation within your portal.
- Gap Analysis : Get ready for your workout.
- Progress Reporting : Measure your progress status.
- Dual Evaluation Methodology : Evaluate your performance at multiple levels.
- Collaborative Action Plan : Mobilise your organization.
Our Impact team is by your side to guide you through the CSRD implementation process within your organisation :
- Discovery of the CSRD directive.
- Dual Materiality
- Gap Analysis.
- Roadmap definition
- Operational Implementation
EN 
FR