Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance

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Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance

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Integrating biodiversity into a business context

EFRAG publishes this EFRAG IG 3: ESRS Data Point List as part of its activities to support the implementation of sustainability reporting standards, which consists of issuing unauthorized implementation guides and other material to support the implementation of the Sector-independent ESRS adopted as a delegated act on 31 July 2023. ("ESRS"). 2. The [draft] EFRAG IG 3 presents in Excel format the complete list of all disclosure requirements in the independent industry standards. The Excel file covers all standards, except ESRS 1 General Requirements, as it does not state specific disclosures. The [draft] EFRAG IG 3: ESRS Data Point List aims to support companies in preparing the first sustainability statement according to the ESRS. Appendix A of this document explains the differences between this Excel list and the future draft ESRS digital taxonomy. 4. Appendix B provides statistics on data points: 176 data points are mandatory
regardless of the materiality assessment; A further 647 data points1 are subject to materiality assessment.

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