---
title: "ESRS structure and data model for CSRD reporting"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model"
author: "Sorena AI"
description: "Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting."
published_at: "2026-05-09"
updated_at: "2026-05-25"
keywords:
  - "CSRD"
  - "ESRS"
  - "ESRS data points"
  - "ESRS disclosure requirements"
  - "XBRL taxonomy"
  - "ESEF"
  - "Article 8 Taxonomy"
  - "sustainability reporting data model"
  - "sustainability reporting"
---
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---

# ESRS structure and data model for CSRD reporting

Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting.

*CSRD* *Data model* *EU*

## ESRS structure and data model

Build a reporting inventory that connects ESRS standards, disclosure requirements, datapoints, materiality conclusions, owners, evidence, and digital tags.

This page is for teams turning the ESRS legal text into a controlled data model for CSRD reporting, assurance, and later machine-readable filing.

The ESRS data model should start from the standards architecture, not from a spreadsheet template. ESRS 1 sets general requirements, ESRS 2 sets general disclosures, and topical standards add environmental, social, and governance disclosures when the materiality assessment makes them relevant. A useful CSRD reporting model keeps those layers separate while linking every reportable datapoint to its source paragraph, materiality status, owner, evidence, and expected digital tagging treatment.

## How the ESRS architecture drives the data model

The Commission Q&A describes 12 ESRS: two cross-cutting standards, five environmental standards, four social standards, and one governance standard. ESRS 1 contains general principles and does not itself set specific disclosure requirements. ESRS 2 contains general disclosures and is mandatory for all companies in CSRD scope.

For the data model, treat ESRS 1 as the rulebook for concepts such as double materiality, reporting boundaries, value-chain information, time horizons, and presentation. Treat ESRS 2 and topical standards as disclosure modules that can produce reportable data points, narrative text, metrics, policies, actions, targets, and cross-references.

- Create a standards table with ESRS 1, ESRS 2, E1 to E5, S1 to S4, and G1 as separate modules.
- Mark ESRS 2 as always applicable for companies in CSRD scope; do not run it through the topical materiality filter.
- For each topical standard, store the materiality conclusion before activating disclosure requirements and datapoints.
- Keep ESRS 1 concepts in reference tables, because they affect many disclosures but are not disclosure requirements in the same way as ESRS 2 or topical standards.
- Model ESRS 2 cross-cutting disclosures separately from topical disclosures that extend ESRS 2 concepts such as impacts, risks, opportunities, strategy, governance, policies, actions, metrics, and targets.

Sources for this answer:

- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Supports the 12-standard ESRS architecture, ESRS 1 role, ESRS 2 mandatory status, and materiality approach for other standards.
- [Commission Delegated Regulation (EU) 2023/2772](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Adopts the sector-agnostic ESRS and sets the legal standards used for CSRD sustainability reporting.

*Recommended next step*

*Placement: after data model section*

## Turn the ESRS inventory into a controlled reporting workflow

This ESRS data-model guide helps connect disclosure requirements, owners, evidence, materiality decisions, and tagging metadata before CSRD report drafting starts.

- [Open Research Copilot for CSRD and ESRS](/solutions/research-copilot.md): Answer CSRD and ESRS implementation questions with cited source material.
- [Discuss ESRS reporting architecture](/contact.md): Review your ESRS inventory, source evidence, and reporting workflow with Sorena.

## Disclosure requirements, datapoints, and materiality

EFRAG IG 3 is useful for building the human-readable reporting inventory, but it is not the binding standard and it is not the digital XBRL taxonomy. The cited source material states that IG 3 presents the complete list of disclosure requirements in sector-agnostic standards, except ESRS 1 because ESRS 1 does not set disclosure requirements.

Use the IG 3 structure as a control inventory: standard, disclosure requirement, paragraph, datapoint text, data type, phase-in field where relevant, materiality status, source system, owner, evidence, and report location. The inventory should distinguish mandatory ESRS 2 and IRO-1 datapoints from datapoints that become reportable only when the topic is material.

- Store the exact ESRS reference for every datapoint, including standard, disclosure requirement, paragraph, and application requirement where applicable.
- Classify each datapoint as narrative, semi-narrative, numeric, monetary, percentage, Boolean, enumeration, date, or other controlled type.
- Record whether the datapoint is always reported, subject to materiality, voluntary, or subject to a phase-in provision identified in the ESRS inventory.
- Keep the materiality decision and the datapoint response separate: a non-material topic should not silently erase a required explanation or table where ESRS requires one.
- For SFDR, benchmark, and Pillar 3-linked datapoints, preserve a field for the report location or the explicit not-material statement.

Sources for this answer:

- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - Confirms EFRAG's IG 3 datapoints workbook and explanatory note as non-authoritative implementation support for ESRS.
- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Supports the distinction between materiality-subject disclosures, mandatory ESRS 2, and explicit treatment of SFDR, BMR, and CRR-linked datapoints.

## How to structure the internal ESRS data tables

A maintainable ESRS data model should separate requirement metadata, reporting judgments, source data, evidence, and publication output. Combining all of those into one collection spreadsheet makes assurance and digital tagging harder because the same field is asked to serve legal interpretation, workflow control, and report production at the same time.

Use stable identifiers that can survive report drafting changes. The paragraph reference and taxonomy concept are not the same thing: a paragraph reference anchors the legal requirement, while a taxonomy concept or dimension anchors machine-readable tagging. Keep both, and allow many-to-many relationships where one narrative disclosure maps to several tags or one tag is reused across related disclosures.

- Requirement table: ESRS standard, disclosure requirement, paragraph, application requirement, datapoint text, source URL, and status.
- Materiality table: sustainability matter, impact-risk-opportunity record, assessment conclusion, rationale, approver, and review date.
- Response table: datapoint identifier, answer value, unit, period, boundary, assumptions, estimation method, and source system.
- Evidence table: source document, calculation file, supplier input, control check, reviewer, version, and link to the datapoint response.
- Report-location table: sustainability statement section, cross-reference, page or anchor, narrative owner, and publication status.
- Digital-tag table: XBRL element, axis or dimension, member, period type, unit, scale, fact value, and tagging review status.

Sources for this answer:

- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports separating ESRS concepts, XBRL elements, dimensions, fact values, period type, units, scale, and narrative tagging considerations.
- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - Supports use of EFRAG implementation guidance as reporting preparation support rather than as a substitute for ESRS.

## XBRL taxonomy, ESEF, and tagging boundaries

Do not treat the IG 3 datapoint workbook as the machine-readable taxonomy. The XBRL taxonomy explains that EFRAG developed a digital taxonomy for ESRS Set 1 and a separate Article 8 taxonomy, while ESMA is responsible for defining authoritative tagging rules for digital reporting under ESRS Set 1 through the ESEF regulatory process.

The practical implication is simple: design the human-readable sustainability statement so it is easy to tag later, but keep a separate tagging layer. That layer should capture XBRL concepts, dimensions, units, period type, scale, hidden facts where needed, and review status without forcing report writers to draft in taxonomy order.

- Use the ESRS XBRL taxonomy to prepare tagging metadata, not to rewrite the legal meaning of ESRS disclosures.
- Keep narrative disclosures granular enough to avoid excessive Inline XBRL continuations, while preserving readable report flow.
- Track instant versus duration period type, because XBRL context dates differ for end-of-period facts and reporting-period facts.
- Store units and scale explicitly for numeric facts such as energy, water, GHG emissions, monetary values, and intensity metrics.
- Do not use EFRAG illustrative XBRL reports as filing templates; treat them as technical illustrations unless an adopted rule says otherwise.

Sources for this answer:

- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports the distinction between EFRAG taxonomy development and ESMA tagging rules, plus the need for a separate tagging layer.
- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - Supports using IG 3 to prepare structured human-readable statements while not treating it as the digital taxonomy.

## Article 8 Taxonomy data belongs in the same report, but a separate model

CSRD digital reporting is expected to include sustainability reporting and Article 8 EU Taxonomy disclosures in the electronic reporting format. EFRAG's Article 8 XBRL Taxonomy material says EFRAG is transposing Article 8 disclosure requirements into machine-readable format as technical support, not defining the legal content of those requirements.

Model Article 8 data as its own sub-ledger. It uses different concepts from ESRS topics: economic activities, eligibility, alignment, turnover, CapEx, OpEx, environmental objectives, DNSH criteria, minimum safeguards, financial-undertaking templates, and nuclear or fossil gas templates where relevant. Then connect the Article 8 outputs to the sustainability statement and digital-tag review.

- Separate ESRS materiality records from Article 8 eligibility and alignment calculations.
- Store turnover, CapEx, and OpEx KPI denominators, numerators, accounting policies, and financial-statement line-item references.
- Use controlled lists for environmental objectives, enabling or transitional categories, DNSH criteria, and minimum safeguards outcomes.
- Keep row identifiers for repeated economic activities when the same activity appears with different values or objectives.
- Review Article 8 tagging with the same controls as ESRS tagging, but do not merge the legal source tables.

Sources for this answer:

- [Article 8 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports treating Article 8 disclosures as a separate machine-readable taxonomy and data model inside the sustainability statement.
- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports that Article 8 disclosures are provided within the sustainability statement and tagged through the digital reporting process.

## Implementation checks before report drafting

The data model is ready for report drafting only when the company can trace every disclosure from ESRS source to materiality conclusion, owner, evidence, report location, and tagging treatment. Missing fields should stop publication review, not be left as late-stage copy edits.

The most common failure pattern is mixing three tasks: deciding what is material, collecting the data, and deciding how the disclosure will be tagged. Keep those decisions linked but distinct so assurance reviewers and digital reporting specialists can test them independently.

- Every ESRS 2 disclosure has an owner, evidence source, and draft report location.
- Every topical datapoint has a materiality status and, if active, a response owner and source system.
- Every value-chain estimate records the method, boundary, data source, and limitations.
- Every numeric datapoint records unit, scale, period, consolidation boundary, and review status.
- Every narrative datapoint records the source paragraph, drafting owner, evidence, and XBRL tagging granularity expectation.
- Every Article 8 KPI records denominator, numerator, economic activity, objective, and financial-statement linkage.
- Every public source used in the report can be traced without relying on private files, unpublished working notes, or unsupported interpretations.

Sources for this answer:

- [Commission Delegated Regulation (EU) 2023/2772](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Supports source support report requirements in the adopted ESRS legal text rather than generic sustainability-reporting templates.
- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Supports retaining traceable tagging metadata for quantitative, qualitative, narrative, and dimensional ESRS disclosures.

## Primary sources

- [Commission Delegated Regulation (EU) 2023/2772](https://data.europa.eu/eli/reg_del/2023/2772/oj?ref=sorena.io) - Legal source for the adopted sector-agnostic ESRS used for CSRD sustainability reporting.
  - Quote: "sustainability reporting standards"
- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Explains ESRS architecture, double materiality, ESRS 2 mandatory status, and treatment of materiality-subject disclosures.
  - Quote: "The ESRS take a double materiality perspective"
- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - Identifies EFRAG IG 3 and related implementation guidance as non-authoritative support for preparing ESRS datapoint inventories.
  - Quote: "IG 3 List of Datapoints as an Excel Workbook"
- [ESRS Set 1 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/ESRS-Set1-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Technical source for ESRS Set 1 XBRL taxonomy design, dimensions, narrative tagging, Article 8 interaction, and ESMA tagging-rule boundaries.
  - Quote: "The taxonomy consists of a set of XBRL elements"
- [Article 8 XBRL Taxonomy - Explanatory Note and Basis for Conclusions](https://xbrl.efrag.org/downloads/Article8-XBRL-Taxonomy-Explanatory-Note-and-Basis-for-Conclusions.pdf?ref=sorena.io) - Technical source for modelling Article 8 EU Taxonomy disclosures separately from ESRS disclosure requirements while preparing machine-readable reporting.
  - Quote: "Article 8 disclosure requirements into a machine-readable format"

## Related Topic Guides

- [CSRD and ESRS Compliance Obligations](/artifacts/eu/corporate-sustainability-reporting-directive/compliance.md): Official source CSRD and ESRS compliance guide covering scope checks, sustainability statements, double materiality, value-chain data, assurance, and digital tagging.
- [CSRD and ESRS FAQ: scope, materiality, assurance, tagging, and value chain](/artifacts/eu/corporate-sustainability-reporting-directive/faq.md): CSRD and ESRS FAQ hub covering company scope, reporting waves, ESRS structure, double materiality, assurance, digital tagging, Taxonomy Article 8, and value chain data.
- [CSRD and ESRS Reporting Checklist](/artifacts/eu/corporate-sustainability-reporting-directive/checklist.md): A practical CSRD and ESRS checklist for confirming reporting scope, sustainability statement content, double materiality, value-chain evidence, assurance readiness, and digital tagging.
- [CSRD and ESRS requirements: scope, reporting, assurance, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/requirements.md): Official source guide to CSRD and ESRS requirements: who reports, what the sustainability statement must cover, double materiality, value-chain data, assurance, publication, digital tagging, and controls.
- [CSRD and ESRS value-chain data, estimates, proxies, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-data-and-estimation.md): How to handle ESRS value-chain information when supplier or customer data is incomplete: reasonable efforts, estimates, limitations, controls, and assurance evidence.
- [CSRD Applicability Test for EU and Non-EU Company Groups](/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test.md): Check whether CSRD and ESRS reporting may apply by testing undertaking size, listed status, group reporting, non-EU branches or subsidiaries, and phase-in evidence.
- [CSRD Article 40a third-country group reporting FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/third-country-groups.md): FAQ on when CSRD Article 40a applies to third-country groups, which EU subsidiary or branch publishes the report, and what happens with assurance and missing information.
- [CSRD assurance and ESRS digital tagging evidence](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-and-digital-tagging-evidence.md): Evidence checklist for CSRD assurance readiness, ESRS datapoint traceability, and digital tagging preparation under the ESRS XBRL and ESEF reporting framework.
- [CSRD assurance evidence FAQ: what to keep for limited assurance](/artifacts/eu/corporate-sustainability-reporting-directive/faq/assurance-evidence.md): What CSRD and ESRS assurance evidence should support: management-report publication, the assurance report, national assurance procedures, and EU limited assurance milestones.
- [CSRD assurance evidence pack workflow for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-evidence-pack-workflow.md): A CSRD and ESRS workflow for building an assurance-ready evidence pack covering scope, double materiality, ESRS datapoints, controls, estimates, and digital tagging.
- [CSRD assurance-ready controls and evidence for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-ready-controls-and-evidence.md): Build CSRD and ESRS evidence around GOV-5 controls, double materiality, IROs, value-chain data, assurance files, and XBRL tagging checks.
- [CSRD data point inventory FAQ for ESRS disclosure readiness](/artifacts/eu/corporate-sustainability-reporting-directive/faq/data-point-inventory.md): How to build an ESRS data point inventory for CSRD reporting: disclosure requirements, materiality filters, evidence ownership, value-chain data, XBRL readiness, and assurance support.
- [CSRD deadlines and ESRS compliance calendar](/artifacts/eu/corporate-sustainability-reporting-directive/deadlines-and-compliance-calendar.md): An official source CSRD and ESRS calendar covering the original reporting waves, enacted postponement caveats, publication duties, assurance, and digital reporting workstreams.
- [CSRD digital tagging and XBRL readiness FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/digital-tagging-xbrl.md): What CSRD teams should do now about XHTML, Inline XBRL, ESRS taxonomy materials, tagging controls, and limits before final digital taxonomy rules apply.
- [CSRD Double Materiality Interview Question Bank for ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-interview-question-bank.md): Interview prompts for ESRS double materiality work: context, affected stakeholders, value chain IROs, impact materiality, financial materiality, thresholds, and evidence.
- [CSRD double materiality method under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-method.md): An official source method for ESRS double materiality assessment: impact materiality, financial materiality, value-chain coverage, thresholds, evidence, and documentation.
- [CSRD double materiality scoring: IRO assessment and ESRS data points](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-scoring.md): An official source scoring guide for CSRD and ESRS double materiality: impact materiality, financial materiality, thresholds, evidence, governance, and disclosure mapping.
- [CSRD Double Materiality Workflow for ESRS Assessment](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-workflow.md): A CSRD and ESRS workflow for running a double materiality assessment, from value-chain scoping and stakeholder inputs to IRO scoring, governance approval, and audit trail evidence.
- [CSRD Omnibus status after Directive (EU) 2026/470](/artifacts/eu/corporate-sustainability-reporting-directive/faq/omnibus-stop-the-clock-status.md): FAQ on the enacted CSRD Stop-the-Clock delay, Directive (EU) 2026/470 scope changes, and remaining national and ESRS implementation steps.
- [CSRD penalties and fines: Member State enforcement, controls, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/penalties-and-fines.md): A conservative guide to CSRD penalty exposure: why fines depend on Member State implementation, which reporting failures create risk, and what evidence teams should keep.
- [CSRD reporting waves and Omnibus status](/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status.md): Current CSRD status after Directive (EU) 2026/470: amended scope from FY 2027, Stop-the-Clock history, ESRS work, and remaining implementation steps.
- [CSRD reporting waves FAQ: who reports first and what changed](/artifacts/eu/corporate-sustainability-reporting-directive/faq/reporting-waves.md): FAQ on original CSRD reporting waves, stop-the-clock caveats, listed SME opt-out, third-country reporting, and why local transposition law still matters.
- [CSRD scope and phasing by company type](/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type.md): Map CSRD reporting scope by company category, original Article 5 wave, listed SME opt-out, third-country group rules, and stop-the-clock caveats.
- [CSRD topical ESRS scoping: what must be reported?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping.md): FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints.
- [CSRD value chain data and estimation methodology under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-estimates.md): How ESRS lets CSRD reporters use sector averages, proxies, and other estimates when direct value-chain data is not available after reasonable effort.
- [CSRD vs CSDDD: Reporting vs Due Diligence](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-csddd.md): Compare CSRD sustainability reporting with CSDDD human rights and environmental due diligence, including scope, evidence, assurance, penalties, and overlap.
- [CSRD vs EU Taxonomy Article 8](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-taxonomy-alignment.md): Compare CSRD and ESRS sustainability reporting with EU Taxonomy Article 8 KPI disclosures, including scope, evidence, tagging, and reuse limits.
- [CSRD vs GRI: ESRS Interoperability](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-gri.md): Compare CSRD/ESRS reporting with GRI-based reporting using official source ESRS interoperability, materiality, value-chain, and disclosure-reuse rules.
- [CSRD vs IFRS S1 and S2 Comparison](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-ifrs-s1-and-s2.md): Compare CSRD and ESRS with IFRS S1 and S2 across scope, materiality, disclosures, value chain reporting, assurance, digital tagging, and interoperability.
- [CSRD vs SEC Climate Disclosure Rule](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sec-climate-disclosure-rule.md): Official source comparison notes for CSRD and the SEC climate disclosure rule, focused on CSRD and ESRS duties and conservative limits where SEC facts are not sourced.
- [CSRD vs SFDR: ESRS and Financial Disclosures](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sfdr.md): Compare CSRD/ESRS corporate sustainability reporting with SFDR financial-market disclosures, including scope, materiality, PAI data, assurance, tagging, and reuse limits.
- [CSRD XBRL Tagging Checklist for ESRS and Article 8 Readiness](/artifacts/eu/corporate-sustainability-reporting-directive/xbrl-tagging-checklist.md): An official source CSRD XBRL tagging readiness checklist for XHTML, Inline XBRL, ESRS taxonomy mapping, Article 8 taxonomy mapping, ESEF validation, and source-controlled review.
- [ESRS 1 and ESRS 2 structure under CSRD](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-1-and-esrs-2-structure.md): An official source explanation of how ESRS 1 sets the reporting architecture and how ESRS 2 provides the mandatory general disclosures for CSRD sustainability statements.
- [ESRS data point inventory workflow for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-data-point-inventory-workflow.md): Build an ESRS data point inventory that links disclosure requirements, materiality outcomes, evidence owners, XBRL tagging readiness, and assurance controls.
- [FAQ: CSRD double materiality scoring - thresholds, weighting, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/faq/double-materiality-scoring.md): How to score CSRD double materiality under ESRS without invented thresholds: impact materiality, financial materiality, evidence, and documentation.
- [FAQ: CSRD value chain estimates - methods and proportionality under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/value-chain-estimates.md): When ESRS permits value chain estimates, what to disclose about assumptions, accuracy, limits, and improvement plans.
- [How do ESRS 1 and ESRS 2 structure CSRD reporting?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/esrs-1-and-2-structure.md): FAQ explaining how ESRS 1 general requirements and ESRS 2 general disclosures fit into CSRD reporting, materiality, and topical ESRS disclosures.
- [LSME and VSME under EU CSRD: what SMEs should know](/artifacts/eu/corporate-sustainability-reporting-directive/faq/lsme-and-vsme.md): FAQ on LSME and VSME under the EU CSRD: listed SME reporting, the temporary opt-out, voluntary SME reporting, and value-chain requests.
- [Taxonomy Article 8 KPIs for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis.md): Official source guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls.
- [Taxonomy Article 8 KPIs under CSRD and ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis.md): FAQ explaining how EU Taxonomy Article 8 KPI disclosures relate to CSRD, ESRS, and the Article 8 XBRL taxonomy.


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