The complete list of ESRS metrics and data points
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The European Sustainability Reporting Standards (ESRS) are the standards which have been adopted by the European Commission for the Corporate Sustainability Reporting Directive (CSRD). For companies who are required to comply with CSRD (eligibility criteria can be found in our Guide to CSRD Compliance), gaining visibility of the ESRS will be crucial.
December 2024 update
The European Financial Reporting Advisory Group (EFRAG) released the IG 3: List of ESRS datapoints in May 2024. It has received many remarks and comments on this list through the EFRAG Q&A platform and has therefore published a number of clarifications and corrections that currently do not justify a full update. You can find this update in this Addendum to IG 4: Technical Adjustmens to the ESRS IG 3 List of Datapoints.
An overview of the full ESRS data points list
ESRS 1 is mandatory for all eligible companies and most of ESRS 2 is a requirement, regardless of the outcomes of any materiality assessments. However, those data points listed under environmental, social and governance are all to be reported only if found to be material in a double materiality assessment. For an explanation of the background and context to CSRD and its core concepts such as double materiality, read our blog here.
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The metrics and datapoints are all listed in an Excel spreadsheet, mapped to existing SFDR, with the data type and whether it is voluntary shown. EFRAG also provide implementation guidance for the ESRS datapoints here. The IG 3: List of ESRS is current as of May 2024.
What to expect from EFRAG in 2025
EFRAG plans to provide an updated version of the IG 3 Excel Workbook in the spring of 2025 after the first cycle of ESRS reporting. KEY ESG, as a recognized friend of EFRAG, will keep you informed of such changes.
Complete this form to download a copy of the ESRS datapoint Excel workbook.
The European Sustainability Reporting Standards (ESRS) are the standards which have been adopted by the European Commission for the Corporate Sustainability Reporting Directive (CSRD). For companies who are required to comply with CSRD (eligibility criteria can be found in our Guide to CSRD Compliance), gaining visibility of the ESRS will be crucial.
December 2024 update
The European Financial Reporting Advisory Group (EFRAG) released the IG 3: List of ESRS datapoints in May 2024. It has received many remarks and comments on this list through the EFRAG Q&A platform and has therefore published a number of clarifications and corrections that currently do not justify a full update. You can find this update in this Addendum to IG 4: Technical Adjustmens to the ESRS IG 3 List of Datapoints.
An overview of the full ESRS data points list
ESRS 1 is mandatory for all eligible companies and most of ESRS 2 is a requirement, regardless of the outcomes of any materiality assessments. However, those data points listed under environmental, social and governance are all to be reported only if found to be material in a double materiality assessment. For an explanation of the background and context to CSRD and its core concepts such as double materiality, read our blog here.
The metrics and datapoints are all listed in an Excel spreadsheet, mapped to existing SFDR, with the data type and whether it is voluntary shown. EFRAG also provide implementation guidance for the ESRS datapoints here. The IG 3: List of ESRS is current as of May 2024.
What to expect from EFRAG in 2025
EFRAG plans to provide an updated version of the IG 3 Excel Workbook in the spring of 2025 after the first cycle of ESRS reporting. KEY ESG, as a recognized friend of EFRAG, will keep you informed of such changes.
Complete this form to download a copy of the ESRS datapoint Excel workbook.
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