{"id":1852,"date":"2023-10-25T10:38:01","date_gmt":"2023-10-25T10:38:01","guid":{"rendered":"https:\/\/vpwhite.com\/?p=1852"},"modified":"2025-09-18T15:50:35","modified_gmt":"2025-09-18T15:50:35","slug":"csrd-publication-dune-premiere-version-de-la-liste-des-datapoints","status":"publish","type":"post","link":"https:\/\/vpwhite.com\/en\/csrd-publication-dune-premiere-version-de-la-liste-des-datapoints\/","title":{"rendered":"CSRD: Publication of a first version of the \"Datapoints\" list"},"content":{"rendered":"<div class=\"pld-like-dislike-wrap pld-template-2\">\r\n    <div class=\"pld-like-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-like-trigger pld-like-dislike-trigger\" title=\"\" data-post-id=\"1852\" data-trigger-type=\"like\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-heart\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-like-count-wrap pld-count-wrap\">    <\/span>\r\n<\/div><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1852\" class=\"elementor elementor-1852\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd40e11 e-flex e-con-boxed e-con e-parent\" data-id=\"cd40e11\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2035a07 e-flex e-con-boxed e-con e-child\" data-id=\"2035a07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d6bc177 e-flex e-con-boxed e-con e-child\" data-id=\"d6bc177\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1158a8 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"b1158a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tESG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43c2be4 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"43c2be4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCSRD\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07a1e3e elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"07a1e3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tESRS\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9b8eeb elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"c9b8eeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tDatapoints\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd864c1 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"fd864c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEfrag\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee73fc3 e-flex e-con-boxed e-con e-child\" data-id=\"ee73fc3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b341555 elementor-widget elementor-widget-heading\" data-id=\"b341555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">On October 25, 2023, the EFRAG published the draft list of datapoints under the CSRD. <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da90d5c elementor-widget elementor-widget-text-editor\" data-id=\"da90d5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThis 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).<br><br>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.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cff63e9 elementor-widget elementor-widget-text-editor\" data-id=\"cff63e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThis draft list of datapoints aims to achieving two objectives. The first is to support the companies\u2019 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).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57432b0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"57432b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tRetrieve all 1,178 datapoints within our <a style=\"color: #07bae8; font-weight: 500;\" href=\"\/en\/dimension\/\">Dimension portal<\/a>, crafted by our IT and ESG experts to assist your organization in the preparatory phases of implementation.\n<br><br>\nDimension offers key features ready for deployment to support your reporting organisation :<br><br>\n<ul>\n \t<li>Regulatory Base : Access the entire up-to-date CSRD regulation within your portal.<\/li>\n \t<li>Gap Analysis : Get ready for your workout.<\/li>\n \t<li>Progress Reporting : Measure your progress status.<\/li>\n \t<li>Dual Evaluation Methodology : Evaluate your performance at multiple levels.<\/li>\n \t<li>Collaborative Action Plan : Mobilise your organization.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b426ab elementor-widget elementor-widget-text-editor\" data-id=\"7b426ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our Impact team is by your side to guide you through the CSRD implementation process within your organisation :<\/p><ul><li>Discovery of the CSRD directive.<\/li><li>Dual Materiality<\/li><li>Gap Analysis.<\/li><li>Roadmap definition<\/li><li>Operational Implementation<\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0c1d65 e-flex e-con-boxed e-con e-child\" data-id=\"a0c1d65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c99e482 e-con-full e-flex e-con e-child\" data-id=\"c99e482\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a895bc elementor-widget elementor-widget-heading\" data-id=\"8a895bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Learn more about our CSRD support<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20455ec elementor-align-center elementor-widget elementor-widget-button\" data-id=\"20455ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/environnement-social-et-gouvernance-esg\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>On October 25, 2023, the EFRAG published the draft list of datapoints under the CSRD. <\/p>\n<p>This draft lists the 1,178 requirements stemming from the delegated acts published on July 31, 2023\u2026<\/p>","protected":false},"author":1,"featured_media":1854,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD : Publication d&#039;une premi\u00e8re version de la liste des &quot;Datapoints&quot; 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