ESRS data point mapping: 7 essential tips & insights
Learn how to make ESRS data point mapping efficient and optimize your CSRD reporting with these 7 tips.
- ESRS data point mapping is the crucial step between your double materiality assessment and the final CSRD report.
- From the full set of possible ESRS data points, you need to filter out only those that are mandatory and material for your company.
- Phase-in rules and voluntary disclosures reduce the number of data points you must report, especially for smaller companies.
- A structured Excel setup with responsibility, data availability, and source columns turns the mapping into a reliable "single source of truth."
- Dedicated mapping tools cut the manual effort from several days to a fraction of that time.
The EU Omnibus package entered into force on 18 March 2026. The CSRD now applies only to companies with more than 1,000 employees AND more than €450m net turnover (both criteria must be met). Deadlines for Wave 2 and Wave 3 companies have been shifted by two years. The content of this article on ESRS data point mapping remains valid. For the full picture on scope changes, read our post on CSRD Omnibus: what the EU proposal means for companies.
The new European Sustainability Reporting Standards (ESRS) require companies to collect and report on a large number of ESG data points. ESRS data point mapping is the step that bridges the gap. It is where the conclusions from your double materiality assessment get translated into the specific information you must include in your CSRD report.
This article gives you a clear picture of the data points and seven practical tips to make mapping efficient, avoid common pitfalls, and build a solid foundation for your sustainability reporting under CSRD.
What is EFRAG's ESRS data point overview?
The European Financial Reporting Advisory Group (EFRAG) has worked through every disclosure requirement in the ESRS and compiled them into an Excel spreadsheet. This file is your starting point for mapping.
Key figures about the ESRS data points table
| Category | Data points |
|---|---|
| Total data points (original ESRS) | ~1,144 |
| Voluntary data points | ~312 |
| Phase-in data points for companies under 750 employees | ~553 |
| Phase-in data points (all company sizes) | ~122 |
The revised ESRS proposals (as of May 2026, published for consultation by the EU Commission) would cut mandatory data points by over 60% and total data points by over 70%. As a result, roughly 330 data points would remain under the revised version. The updated data point list from the Sustainability Reporting Navigator gives an early overview.
For companies with fewer than 750 employees, fewer than 500 data points apply under current rules. What you ultimately need to report depends on the results of your double materiality assessment: the list of material topics, sub-topics, and sub-sub-topics.
Data points by ESRS standard
| Standard | Topic | Data points |
|---|---|---|
| ESRS 2 | General disclosures | 219 |
| E1 | Climate change | 214 |
| E2 | Pollution | 96 |
| E3 | Water and marine resources | 48 |
| E4 | Biodiversity and ecosystems | 122 |
| E5 | Circular economy | 64 |
| S1 | Own workforce | 196 |
| S2 | Workers in the value chain | 67 |
| S3 | Affected communities | 66 |
| S4 | Consumers and end users | 66 |
| G1 | Business conduct | 53 |
How to filter out mandatory disclosures (Tips 1 to 3)
The full list of data points can feel overwhelming. The good news: most of them do not apply to every company. Three column filters in the EFRAG Excel file let you narrow things down quickly.
- Tip 1: Filter voluntary data points. Column I ("May [V]") marks 312 data points as voluntary (highlighted in orange). Filter these out if you only want to work with mandatory disclosures.
- Tip 2: Filter phase-ins for smaller companies. Column K ("Phase-in less than 750 employees") shows 553 data points that companies with fewer than 750 employees can defer. The value in years tells you how long after your first reporting year you can suspend the obligation.
- Tip 3: Filter general phase-ins. Column L ("Phase-in") covers 122 data points being introduced gradually regardless of company size.
How to map ESRS data points
IROs (impacts, risks and opportunities) are identified and assessed during the double materiality assessment process. After that step you know which topics are material. The next step is ESRS data point mapping: connecting each material topic to the specific data points you need to report.
Use a data point mapping tool (Tip 4)
Despite the CSRD guidance from EFRAG, linking material topics to data points manually still takes time. CSRD experts typically spend 3 to 5 days on manual mapping. A dedicated tool eliminates most of that effort.
Our ESRS data points template lets you upload your material topics as an Excel file or enter them directly. The tool then generates your list of relevant data points automatically.
The tool works with our materiality assessment Excel template and with the DMA software Materiality Master. Other ESG software solutions and templates can also be used.
Skip 3 to 5 days of manual mapping. Upload your material topics and get your relevant ESRS data points list in minutes.
Extend the Excel file: Tips 5 to 7
Whether you map manually or with a tool, adding extra columns to your data points table pays off. Three additions turn the spreadsheet into a solid foundation for your CSRD report.
- Tip 5: Responsibility. Note who is accountable for each data point. This makes coordination across teams much easier.
- Tip 6: Data availability. Flag whether the required information is already being collected. This shows you exactly where data gaps exist.
- Tip 7: Source or system. Record where the data comes from and in which system it is stored. Auditors will thank you.
Bonus tip. Add an answer column directly in the Excel file. Entering your responses in the same table turns it into a single source of truth for your entire sustainability reporting process.
Why the mapping step matters
ESRS data point mapping is often underestimated. Teams that skip it or treat it as a formality typically discover gaps late, right when the report is being drafted. A clean mapping table prevents that.
It also helps when scope or standards change. With the revised ESRS proposals now out for consultation, the mandatory data points are likely to shrink significantly. A well-structured mapping table makes it straightforward to remove deprecated data points and add any new ones without starting from scratch.
A complete double materiality assessment is the prerequisite for accurate data point mapping. If you are still at that stage, our materiality analysis template gives you a structured starting point.
Frequently asked questions about ESRS data point mapping
How many ESRS data points do I actually need to report?
It depends on your materiality assessment results and your company size. From the full set of roughly 1,144 original ESRS data points, you subtract voluntary disclosures (~312), phase-ins, and any topics that are not material for your company. For companies with fewer than 750 employees, fewer than 500 data points apply. The revised ESRS (under consultation as of May 2026) would reduce the total by over 70%.
What is the difference between voluntary and mandatory data points?
Mandatory data points must be reported for every material topic unless a phase-in rule applies. Voluntary data points (marked "V" in the EFRAG Excel file, column I) are optional. You may include them to provide additional context, but you are not required to.
Can I do ESRS data point mapping without special software?
Yes. The EFRAG Excel file is publicly available and you can do the mapping manually by applying the three column filters described above. In practice, manual mapping for a mid-sized company takes 3 to 5 expert days. A dedicated tool like the ESRS data points template reduces that significantly.
How do the revised ESRS affect my mapping work?
On 6 May 2026 the EU Commission published a draft of simplified ("revised") ESRS for consultation. Mandatory data points would be cut by over 60% and total data points by over 70%. If the revised standards are adopted, you will need to update your mapping table. A well-structured file makes that a manageable task rather than a full restart.
