The objective of European Sustainability Reporting Standards (ESRS) is to specify the sustainability information that an undertaking shall disclose in accordance with Directive 2013/34/EU of the European Parliament and of the Council ( 1 ) , as amended by Directive (EU) 2022/2464 of the European Parliament and of the Council.

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 EC on 31 July 2023 and published in the Official Journal of …

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 to the European Commission that developed those standards.

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. The XBRL taxonomies developed by EFRAG are compliant to the XBRL specifications and can be

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三项，旨在帮助企业准备依据ESRS发布首份可持续发展报告。 《数据点清单》提供了详细的ESRS披露要求清单及其相关应用要求，以Excel表格形式呈现，并解释不同数据类型及其使用方法，为企业进行数据缺口分析和组织报告内容提供支持，同时为未来的数字化报告奠定基础，提升报告的 …

•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 sustainability report (user’sperspective). •ESRS XBRL taxonomy shall reflect this tree structure and thus the individual data points

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告标准（esrs）的可扩展商业报告语言（xbrl）分类法。 从 分类分析器中，您可以查看： ...

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 Article 8 disclosures that the EC requested EFRAG prepare. The digital taxonomies enable the marking up ('tagging') of sustainability reporting in machine-readable XBRL format.

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 XBRL format. It assists in tagging sustainability reports to enhance the quality of the ESG data by increasing reliability, consistency, or comparability.

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-readable at the same time. individual disclosures and extract numerical data points for analytical purpose. 2. ESRS Digital Taxonomy: Methodology & Architecture.