Open closed branches by clicking on the yellow circles next to subtopics
Branches may contain additional closed branches
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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
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
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"
BWD Strategic's Guide to the European Sustainability Reporting Standards (ESRS) - Updated September 2023