{"id":1134,"date":"2023-11-06T01:17:00","date_gmt":"2023-11-06T00:17:00","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?p=1134"},"modified":"2025-12-03T19:14:32","modified_gmt":"2025-12-03T18:14:32","slug":"all-data-points-in-esrs-standards","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/","title":{"rendered":"All data points in ESRS standards"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The file I am referring to is publicly available. <a href=\"https:\/\/efrag.sharefile.com\/share\/view\/s1a12c193b86d406e90b1bcd7b6bb8f6f\/fo37c90b-9d9b-4432-a76b-27760cfcc01b\" data-type=\"link\" data-id=\"https:\/\/efrag.sharefile.com\/share\/view\/s1a12c193b86d406e90b1bcd7b6bb8f6f\/fo37c90b-9d9b-4432-a76b-27760cfcc01b\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">at this address<\/a>. Before using it, it is also worth reading the accompanying <a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2305101036110389%2F04-02%20-%20Methodology%20-%20Draft%20List%20of%20ESRS%20Data%20Points%20-%20Implementation%20Guidance%20-%20final.pdf\" data-type=\"link\" data-id=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2305101036110389%2F04-02%20-%20Methodology%20-%20Draft%20List%20of%20ESRS%20Data%20Points%20-%20Implementation%20Guidance%20-%20final.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">implementation guidelines<\/a>. It is worth remembering that the published list is a draft presented by the Sustainability Reporting TEG. If any changes are made to the list after its adoption by the SR TEG and later by the SR Board, we will certainly write about it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The file contains 11 sheets (corresponding to ESRS 2 and all thematic standards) with detailed lists of all disclosure requirements and individual data points contained therein. Each of them is described by a relevant excerpt from the standard, with a corresponding reference (which standard, which disclosure requirement, and which paragraph of the text). This makes it easy to find the relevant elements in the content of individual standards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Each data point is also assigned a type. The most common type is <em>narrative<\/em>, i.e. simply text. It can be of varying length \u2013 one sentence, one paragraph, an entire page, or even multiple pages. Some data points are so-called. <em>semi-narrative<\/em>, i.e., descriptive disclosures, but limited to a mostly closed list of options. There are also many data points that are different numbers (e.g.,. <em>integer<\/em>, <em>monetary<\/em>, <em>percentage<\/em>, <em>mass<\/em>, <em>energy<\/em> etc.). Separate columns also indicate whether a given data point stems from other EU legislation (e.g., the SFDR) and whether its reporting may be delayed on the basis of transitional provisions. Data points for which reporting is optional are also specially marked.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The lists of disclosure requirements and data points contained in the file are useful when reading the content of the standards. They provide a structured way of understanding exactly what the regulator expects from us, which can be difficult in the case of long, sometimes complex sentences in the text of the standards. The list can also be used to conduct a gap analysis, i.e., to check what information we have in the company or can easily obtain, and what information and data we are missing and need to address in the coming months. When preparing the report itself, the information from the file can be used as a checklist to verify that we have included all the required data in the report. Auditors verifying the completeness of reports can also use the file in a similar way.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is very good that EFRAG has done work that will be useful to thousands of companies across Europe. Creating such a list on your own is extremely labor-intensive. I know this because we did a similar breakdown of standards at MATERIALITY a few months ago when we developed a tool for monitoring ESG data for reporting purposes. In total, there are nearly 1,100 data points in the standards, of which less than a quarter are voluntary, over 15% are mandatory data points (i.e., regardless of the results of the materiality assessment), and all the rest are mandatory if they relate to an issue that is material to the reporting company.<\/p>","protected":false},"excerpt":{"rendered":"<p>Last week, EFRAG published all disclosure requirements and data points contained in ESRS standards in a single Excel file. The material does not contain any new content, but it will be very useful for all those preparing reports, as well as for auditors who will be verifying these reports. How is this file structured and how can it be used?<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[19,20,41],"class_list":["post-1134","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-csrd-esrs","tag-raportowanie-esg","tag-wskazniki-esg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wszystkie punkty danych w standardach ESRS &#8226; MATERIALITY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/all-data-points-in-esrs-standards\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wszystkie punkty danych w standardach ESRS &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"W ubieg\u0142ym tygodniu EFRAG opublikowa\u0142 zebrane w jednym pliku excel wszystkie wymogi ujawnieniowe i punkty danych, kt\u00f3re s\u0105 zawarte w standardach ESRS. W materiale nie ma \u017cadnej nowej tre\u015bci, ale b\u0119dzie on bardzo przydatny dla wszystkich os\u00f3b przygotowuj\u0105cych raporty, a tak\u017ce dla audytor\u00f3w, kt\u00f3re te raporty b\u0119d\u0105 weryfikowali. Jak jest skonstruowany ten plik i jak mo\u017cna go wykorzysta\u0107?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/all-data-points-in-esrs-standards\/\" \/>\n<meta property=\"og:site_name\" content=\"MATERIALITY\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/materialitypl\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-06T00:17:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-03T18:14:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2112\" \/>\n\t<meta property=\"og:image:height\" content=\"1110\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"@dm1N-1G@\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/\"},\"author\":{\"name\":\"@dm1N-1G@\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/add2478f07f77004ce1e942805f5c153\"},\"headline\":\"Wszystkie punkty danych w standardach ESRS\",\"datePublished\":\"2023-11-06T00:17:00+00:00\",\"dateModified\":\"2025-12-03T18:14:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/\"},\"wordCount\":533,\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"keywords\":[\"CSRD &amp; ESRS\",\"Raportowanie ESG\",\"Wska\u017aniki ESG\"],\"articleSection\":[\"Newsletter Piotra Biernackiego\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/\",\"name\":\"Wszystkie punkty danych w standardach ESRS &#8226; MATERIALITY\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#website\"},\"datePublished\":\"2023-11-06T00:17:00+00:00\",\"dateModified\":\"2025-12-03T18:14:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wszystkie-punkty-danych-w-standardach-esrs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/materiality.pl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wszystkie punkty danych w standardach ESRS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#website\",\"url\":\"https:\\\/\\\/materiality.pl\\\/\",\"name\":\"MATERIALITY\",\"description\":\"Sustainability Pathfinders\",\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"alternateName\":\"MATERIALITY\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/materiality.pl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\",\"name\":\"MATERIALITY\",\"alternateName\":\"Materiality\",\"url\":\"https:\\\/\\\/materiality.pl\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/cropped-favicon-materiality.webp\",\"contentUrl\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/cropped-favicon-materiality.webp\",\"width\":512,\"height\":512,\"caption\":\"MATERIALITY\"},\"image\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/materialitypl\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/materialitypl\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/add2478f07f77004ce1e942805f5c153\",\"name\":\"@dm1N-1G@\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g\",\"caption\":\"@dm1N-1G@\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"All data points in ESRS standards - MATERIALITY","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/materiality.pl\/en\/knowledge-and-practice\/all-data-points-in-esrs-standards\/","og_locale":"en_US","og_type":"article","og_title":"Wszystkie punkty danych w standardach ESRS &#8226; MATERIALITY","og_description":"W ubieg\u0142ym tygodniu EFRAG opublikowa\u0142 zebrane w jednym pliku excel wszystkie wymogi ujawnieniowe i punkty danych, kt\u00f3re s\u0105 zawarte w standardach ESRS. W materiale nie ma \u017cadnej nowej tre\u015bci, ale b\u0119dzie on bardzo przydatny dla wszystkich os\u00f3b przygotowuj\u0105cych raporty, a tak\u017ce dla audytor\u00f3w, kt\u00f3re te raporty b\u0119d\u0105 weryfikowali. Jak jest skonstruowany ten plik i jak mo\u017cna go wykorzysta\u0107?","og_url":"https:\/\/materiality.pl\/en\/knowledge-and-practice\/all-data-points-in-esrs-standards\/","og_site_name":"MATERIALITY","article_publisher":"https:\/\/www.facebook.com\/materialitypl\/","article_published_time":"2023-11-06T00:17:00+00:00","article_modified_time":"2025-12-03T18:14:32+00:00","og_image":[{"width":2112,"height":1110,"url":"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp","type":"image\/webp"}],"author":"@dm1N-1G@","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/#article","isPartOf":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/"},"author":{"name":"@dm1N-1G@","@id":"https:\/\/materiality.pl\/#\/schema\/person\/add2478f07f77004ce1e942805f5c153"},"headline":"Wszystkie punkty danych w standardach ESRS","datePublished":"2023-11-06T00:17:00+00:00","dateModified":"2025-12-03T18:14:32+00:00","mainEntityOfPage":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/"},"wordCount":533,"publisher":{"@id":"https:\/\/materiality.pl\/#organization"},"keywords":["CSRD &amp; ESRS","Raportowanie ESG","Wska\u017aniki ESG"],"articleSection":["Newsletter Piotra Biernackiego"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/","url":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/","name":"All data points in ESRS standards - MATERIALITY","isPartOf":{"@id":"https:\/\/materiality.pl\/#website"},"datePublished":"2023-11-06T00:17:00+00:00","dateModified":"2025-12-03T18:14:32+00:00","breadcrumb":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wszystkie-punkty-danych-w-standardach-esrs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/materiality.pl\/"},{"@type":"ListItem","position":2,"name":"Wszystkie punkty danych w standardach ESRS"}]},{"@type":"WebSite","@id":"https:\/\/materiality.pl\/#website","url":"https:\/\/materiality.pl\/","name":"MATERIALITY,","description":"Sustainability Pathfinders","publisher":{"@id":"https:\/\/materiality.pl\/#organization"},"alternateName":"MATERIALITY","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/materiality.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/materiality.pl\/#organization","name":"MATERIALITY,","alternateName":"Materiality","url":"https:\/\/materiality.pl\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/materiality.pl\/#\/schema\/logo\/image\/","url":"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-favicon-materiality.webp","contentUrl":"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-favicon-materiality.webp","width":512,"height":512,"caption":"MATERIALITY"},"image":{"@id":"https:\/\/materiality.pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/materialitypl\/","https:\/\/www.linkedin.com\/company\/materialitypl\/"]},{"@type":"Person","@id":"https:\/\/materiality.pl\/#\/schema\/person\/add2478f07f77004ce1e942805f5c153","name":"@dm1N-1G@","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g","caption":"@dm1N-1G@"}}]}},"_links":{"self":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/1134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/comments?post=1134"}],"version-history":[{"count":1,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/1134\/revisions"}],"predecessor-version":[{"id":1135,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/1134\/revisions\/1135"}],"wp:attachment":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/media?parent=1134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/categories?post=1134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/tags?post=1134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}