A GIFT FOR ESG PEOPLE
This Excel file was released in draft version on October 25 by EFRAG. It contains cross-references, voluntary as well as mandatory disclosures (incl. data points). You are provided with
- Data Types (monetary, percent, volume, qualitative),
- whether the data point is voluntary or mandatory
- Cross references to other EU legislation (incl. SFDR + PILLAR 3 + Benchmark + CL),
- all 1178 ESRS data points
Further, you will find 1178 data points correspond to the 12 ESRS, each expected to follow a specific format. These data points contain information and/or data that are descriptive, semi-descriptive, in absolute value, percentage, monetary unit, energy unit, or GHG and SFDR correspondences for those opting in.
As part of preparing for the CSRD, the next step after familiarizing with the materiality assessment for both impact assessment and financial assessments and also with the standards of the CSRD to conduct a gap analysis between the available data and the requisite information.
Ultimately, the double materiality analysis will facilitate filtering and linking of the data points. The number of data points to be retained and disclosed will consequently hinge on the number of material aspects identified in the materiality analysis.
Remember the final sheet is launched Nov 15th.
Link to Excel file: https://lnkd.in/e9qWZbBX (updated as pr 1st NOV)
This Excel file was released in draft version on October 25 by EFRAG. It contains cross-references, voluntary as well as mandatory disclosures (incl. data points). You are provided with
- Data Types (monetary, percent, volume, qualitative),
- whether the data point is voluntary or mandatory
- Cross references to other EU legislation (incl. SFDR + PILLAR 3 + Benchmark + CL),
- all 1178 ESRS data points
Further, you will find 1178 data points correspond to the 12 ESRS, each expected to follow a specific format. These data points contain information and/or data that are descriptive, semi-descriptive, in absolute value, percentage, monetary unit, energy unit, or GHG and SFDR correspondences for those opting in.
As part of preparing for the CSRD, the next step after familiarizing with the materiality assessment for both impact assessment and financial assessments and also with the standards of the CSRD to conduct a gap analysis between the available data and the requisite information.
Ultimately, the double materiality analysis will facilitate filtering and linking of the data points. The number of data points to be retained and disclosed will consequently hinge on the number of material aspects identified in the materiality analysis.
Remember the final sheet is launched Nov 15th.
Link to Excel file: https://lnkd.in/e9qWZbBX (updated as pr 1st NOV)
