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Open closed branches by clicking on the yellow circles next to subtopics
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Branches may contain additional closed branches
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Like this one
- Or this one
- Click and drag with your mouse right button on the black background to move around the canvas (try it now!)
- Zoom in and out of canvas using the menu on bottom right
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Clicking on the link icons will take you to detail layers, or back to the ESRS index if you are on a detail layer
- Go to ESRS Index
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Pay attention to cell formatting, which is based on the content of each cell
- Cells with a yellow background are section headers or titles
- Cells with a white background are the first level disclosure requirements, which usually have several sub-requirements within them. These cells include information that companies "must" disclose
- Cells with a gray background are the sub-requirements for white cells. They also include information that companies "must" disclose
- Cells with a black background are definitions, guidance, or optional disclosure requirements that companies "may disclose" or "may consider"
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BWD Strategic's Guide to the European Sustainability Reporting Standards (ESRS) - Updated September 2023
- ESRS Delegated Act full text
- EFRAG Sector Specific ESRS website