---
title: "CSRD topical ESRS scoping: what must be reported?"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping"
author: "Sorena AI"
description: "FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD topical ESRS scoping"
  - "ESRS materiality assessment"
  - "ESRS 2 IRO-2"
  - "double materiality"
  - "Appendix B datapoints"
  - "CSRD"
  - "ESRS"
  - "topical ESRS"
  - "ESRS 2"
  - "IRO-2"
  - "sustainability reporting"
---
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# CSRD topical ESRS scoping: what must be reported?

FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints.

*FAQ* *CSRD* *ESRS*

## CSRD topical ESRS scoping What must be reported after the materiality assessment

Under ESRS, ESRS 2 applies irrespective of the topic. Topical ESRS disclosures are scoped through double materiality, but material disclosure requirements are not optional.

This FAQ explains how to decide which topical standards, disclosure requirements, datapoints, and omitted-topic explanations belong in the sustainability statement.

Topical ESRS scoping under the CSRD starts with the double materiality assessment. ESRS 2 general disclosures still apply, while environmental, social, and governance topical standards are reported when the related impacts, risks, opportunities, disclosure requirements, or datapoints are material.

## Does every CSRD reporter have to report every topical ESRS?

No. The Commission explains that ESRS 2 General Disclosures is mandatory for companies in CSRD scope, while the other standards, disclosure requirements, and datapoints are subject to materiality assessment. That means the undertaking reports relevant information and may omit information that is not material for its business model and activity.

This does not make topical disclosure requirements voluntary. If a topical matter, disclosure requirement, or datapoint is material under ESRS double materiality, the information has to be disclosed. The materiality assessment itself is part of the assurance perimeter under the Accounting Directive framework.

- Start with ESRS 2 because its cross-cutting disclosures apply irrespective of which sustainability matter is considered.
- Assess topical ESRS by impacts, risks, and opportunities, including both impact materiality and financial materiality.
- When a topical matter is material, use the related ESRS disclosure requirements to identify the information to report.
- If a material impact, risk, or opportunity is not covered or is insufficiently covered by ESRS, add entity-specific disclosure rather than leaving the matter unexplained.

Sources for this answer:

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Supports ESRS 2 IRO-2, the content-index requirement, omitted-topic treatment, and the definitions of materiality, impact materiality, and financial materiality.
- [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 that ESRS 2 is mandatory for CSRD-scope companies and that all other standards, disclosure requirements, and datapoints are subject to materiality assessment.

## How should teams scope topical ESRS after finding a material matter?

Move from the material sustainability matter to the related disclosure requirements, then to the specific datapoints needed to meet those requirements. EFRAG's implementation guidance describes this as determining material matters first and then determining material information at the more granular level of disclosure requirements or datapoints.

The assessment should cover the undertaking's own operations and upstream and downstream value chain. It should also apply objective criteria and thresholds that fit the undertaking's facts and circumstances, because ESRS does not mandate one fixed sequence of steps for the materiality assessment.

- Identify actual and potential impacts, risks, and opportunities connected with the topic.
- Decide whether the matter is material from the impact perspective, financial perspective, or both.
- Map material matters to ESRS topical standards and disclosure requirements.
- Apply materiality of information at disclosure-requirement and datapoint level so the sustainability statement includes relevant, faithful, decision-useful information.
- Document thresholds or criteria used to determine which information is material, because ESRS 2 IRO-2 requires an explanation of that determination.

Sources for this answer:

- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - Identifies EFRAG's non-authoritative IG 1 materiality guidance, IG 2 value-chain guidance, and IG 3 datapoint list as implementation support for ESRS scoping.
- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Supports the requirement in ESRS 2 IRO-2 to explain how material information was determined, including thresholds and ESRS 1 materiality criteria.

## What must still be disclosed when a topical ESRS is not material?

A non-material topical ESRS is not simply invisible. ESRS 2 IRO-2 requires the sustainability statement to list the disclosure requirements complied with and to make understandable which topics were omitted as not material as a result of the materiality assessment.

If climate change is assessed as not material and the undertaking omits all ESRS E1 disclosure requirements, ESRS 2 requires a detailed explanation of the materiality-assessment conclusions for climate change, including forward-looking analysis of conditions that could make climate change material in the future. For other non-material topics, the undertaking may provide a brief explanation of the materiality-assessment conclusions.

- Provide the ESRS 2 IRO-2 list of disclosure requirements included in the sustainability statement, with page or paragraph references.
- Explain how material information was determined for the material impacts, risks, and opportunities that are reported.
- For a fully omitted ESRS E1 Climate change standard, include the detailed non-materiality explanation and forward-looking analysis required by ESRS 2.
- For other fully omitted topical ESRS, consider a brief explanation of the materiality-assessment conclusion so users can understand why the topic is absent.

Sources for this answer:

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Provides the ESRS 2 IRO-2 rules for listing reported disclosure requirements, omitted topics, the special ESRS E1 climate explanation, and optional brief explanations for other omitted topical 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) - Confirms the Commission's policy explanation that a company omitting climate change as non-material has to provide a detailed explanation of its materiality-assessment conclusions.

## How do Appendix B and EU-law datapoints affect topical ESRS scoping?

Some ESRS datapoints correspond to information needed under other EU sustainable-finance frameworks, including SFDR, benchmark, and Capital Requirements Regulation disclosures. ESRS 2 IRO-2 requires a table of all Appendix B datapoints that derive from other EU legislation, showing where they appear in the sustainability statement or marking them as not material.

For these EU-law datapoints, silence is not enough when the undertaking assesses the datapoint as not material. The table must still identify the datapoint and indicate Not material. That is different from many other omitted non-material metrics, where omission after a structured materiality assessment can be implicit.

- Build a content index for disclosure requirements included in the sustainability statement.
- Maintain an Appendix B datapoint table for EU-law-derived datapoints.
- When an Appendix B datapoint is not material, mark it as Not material in the table rather than just omitting it.
- Keep the basis for not-material conclusions aligned with the same materiality thresholds and criteria used for other ESRS information.

Sources for this answer:

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Supports the ESRS 2 IRO-2 Appendix B table requirement for EU-law-derived datapoints and the instruction to indicate Not material where applicable.
- [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 why SFDR, benchmark, and CRR-related datapoints must be explicitly stated as not material when omitted for materiality reasons.

## Primary sources

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Primary ESRS text used for ESRS 2 IRO-2, content indexes, omitted topics, climate non-materiality explanations, Appendix B datapoints, and materiality definitions.
  - Quote: "Disclosure Requirements in ESRS covered by the undertaking's sustainability statement"
- [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) - Commission Q&A used for the high-level rule that ESRS 2 is mandatory, other ESRS disclosures are materiality-assessed, and material disclosure requirements are not voluntary.
  - Quote: "Disclosure requirements subject to materiality are not voluntary."
- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - EFRAG implementation-support page used for non-authoritative materiality, value-chain, and datapoint guidance that helps apply topical ESRS scoping.
  - Quote: "implementation guidance documents"

## Topic Guides

- [CSRD and ESRS Compliance Obligations](/artifacts/eu/corporate-sustainability-reporting-directive/compliance.md): Grounded 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): Grounded 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): A grounded 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): A grounded 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): A grounded 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 stop-the-clock status: enacted delay vs proposed scope changes](/artifacts/eu/corporate-sustainability-reporting-directive/faq/omnibus-stop-the-clock-status.md): FAQ on the CSRD stop-the-clock directive, the separate Omnibus proposal, and how reporting teams should treat enacted and proposed changes.
- [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): Track what is enacted, postponed, final, or still in the Omnibus process for CSRD reporting waves, ESRS reporting, and Stop-the-Clock changes.
- [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 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 grounded 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): Grounded 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): A grounded 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): A grounded 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.
- [ESRS structure and data model for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model.md): Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting.
- [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): Grounded 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.

*Recommended next step*

*Placement: after evidence section*

## Review topical ESRS scoping before drafting disclosures

Use the materiality assessment, ESRS 2 IRO-2 content index, and Appendix B datapoint table to decide which topical ESRS disclosures belong in the sustainability statement.

- [Open Research Copilot](/solutions/research-copilot.md): Check CSRD and ESRS scoping questions against cited source material.
- [Discuss CSRD and ESRS implementation](/contact.md): Review materiality outcomes, topical ESRS coverage, and sustainability-statement evidence with Sorena.


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