ESRS Set 1 - EFRAG
The objective of European Sustainability Reporting Standards (ESRS) is to specify the sustainability information that an undertaking shall disclose in accordance with Directive …
ESRS XBRL Taxonomy, Concluded - EFRAG
EFRAG has been requested by the European Commission (EC) to develop the digital XBRL taxonomy for the European Sustainability Reporting Standards (ESRS) Set 1 adopted by the …
EFRAG publishes the ESRS Set 1 XBRL Taxonomy
2023年7月31日 · The XBRL taxonomy released by EFRAG represents the correct digital transposition of the human-readable ESRS Set 1, in EFRAG's opinion as the technical advisor …
Digital tagging with XBRL taxonomies - EFRAG
XBRL taxonomies enable the digital tagging of ESRS statements by providing XBRL elements (or ‘tags’) for every datapoint and dimensional disaggregation defined in disclosure requirements. …
欧洲可持续发展报告实施指南解读④——《ESRS数据点清单》
2024年9月9日 · 《EFRAG IG 3 数据点清单》（以下简称“《数据点清单》”）是由欧洲财务报告咨询组（EFRAG）发布辅助《欧盟可持续发展报告准则（ESRS）》应用的首批实施指南中的第 …
•The guiding principle in modelling the ESRS XBRL Taxonomy is to provide distinct elements for discrete parts of narrative information, that will be separately understandable to users of the …
使用 ESRS XBRL 分类法进行可持续发展报告 – 支持中心
2025年3月14日 · 本文适用于： 启用 esrs 分类法的工作区 为了帮助实现《企业可持续发展报告指令》（csrd）的准确及时披露，欧洲财务报告咨询小组（efrag）批准了针对欧洲可持续发展报 …
30/08/2024 - EFRAG publishes the ESRS Set 1 XBRL Taxonomy
2023年7月31日 · Today EFRAG publishes its XBRL Taxonomy for ESRS Set 1, which enables the digital tagging of ESRS statements. In addition, EFRAG publishes the XBRL Taxonomy for …
Prepare for 2025: EFRAG Publishes ESRS Set 1 XBRL Taxonomy
2024年9月9日 · The first set of the ESRS (European sustainability reporting standards) XBRL Taxonomy is a useful tool for companies that are required to file their ESG information in the …
Companies have to tag (markup) the disclosures with a digital XBRL taxonomy, having a unique defintions for every data point. The Inline XBRL report is human-readable and maschine …