Before you create a disclosure for ESRS, it is helpful to understand how ESRS is
structured and how it is represented in Sustainability Reporting Manager.
Structure of the ESRS framework
The structure of the ESRS framework is depicted in Figure 1. Figure 1. Structure of ESRS
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.
Figure 2. Structure of ESRS framework
Figure 3. ESRS Framework in SRM
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.
