ESRS framework

Structure of the ESRS framework

The structure of the ESRS framework is depicted in Figure 1.

ESRS consists of the following parts:

Topics

Each topic addresses a different aspect of sustainability. For example, ESRS E - Environment, groups together reporting requirements for environmental content.

Standards

Each standard covers a sub-topic of a sustainability topic. For example, ESRS E1 covers climate change.

Disclosure requirements (DR)

Outlines the information that you must disclose and report.

Data points (DP)

Each disclosure requirements consists of several data points that break down the broader disclosure requirement into detailed elements, providing a granular understanding of the specific information being requested.

Application requirements (AR)

Provides detailed guidelines about how to meet specific disclosure requirements and data points, offering essential instructions for compliance with the same authority as other sections of the ESRS.

ESRS managed framework

Figure 2 depicts how the ESRS framework is structured. Figure 3 managed framework in Sustainability Reporting Manager. The managed framework is organized in Sustainability Reporting Manager based on the implementation guidance that is provided in EFRAG. In the managed framework, the following mappings are made:

• Each disclosure requirement (DR) is represented by a question.
• Data points (DP) are represented by fields and tables.
• Application requirements (AR) are represented as details and describe how to present the answer.

Version history

The Sustainability Reporting Manager library of managed frameworks is designed to align with authoritative guidance of ESG standards, including the European Sustainability Reporting Standards (ESRS). To keep pace with evolving understanding of ESRS, IBM® ESG Suite actively monitors updates from the European Financial Reporting Advisory Group (EFRAG), subject matter experts, and early adopters. These updates might include enhancements to data presentations, application of new information from implementation guidance, or back-end system fixes. These changes are integrated into the library to maintain its relevance and functionality and to preserve existing client data.