1. Open closed branches by clicking on the yellow circles next to subtopics
    1. Branches may contain additional closed branches
      1. Like this one
        1. Or this one
  2. Click and drag with your mouse right button on the black background to move around the canvas (try it now!)
  3. Zoom in and out of canvas using the menu on bottom right
  4. Clicking on the link icons will take you to detail layers, or back to the ESRS index if you are on a detail layer
    1. Go to ESRS Index
  5. Pay attention to cell formatting, which is based on the content of each cell
    1. Cells with a yellow background are section headers or titles
    2. 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
    3. Cells with a gray background are the sub-requirements for white cells. They also include information that companies "must" disclose
    4. Cells with a black background are definitions, guidance, or optional disclosure requirements that companies "may disclose" or "may consider"
  6. BWD Strategic's Guide to the European Sustainability Reporting Standards (ESRS) - Updated September 2023
    1. ESRS Delegated Act full text
    2. EFRAG Sector Specific ESRS website