ESRS data point mapping: 7 essential tips & insights

The new European Sustainability Reporting Standards (ESRS) present companies with the challenge of collecting and correctly reporting a large number of ESRS data points on their ESG performance. ESRS data point mapping plays a central role here. It is the transfer from the double materiality analysis on the disclosures made in the CSRD report report.

In this blog article, we give you insights into the data points and seven essential tips on how to make mapping efficient, avoid pitfalls and create a robust basis for your sustainability reporting in accordance with CSRD.

The ESRS data points overview of EFRAG

The European Financial Reporting Advisory Group (EFRAG) has gone through the disclosure requirements of the European Sustainability Reporting Standards point by point and transferred them into an Excel spreadsheet.

Facts about the ESRS data points table

Exciting figures and insights into the data points (DPs).

Number of all DPs
0
Voluntary DPs
0
Phase-in DPs <750 MA
0

For companies with fewer than 750 employees, “only” less than 500 data points remain. The data which ultimately must be published in the CSRD report depends on the results of the double materiality analysis. More precisely, the list of material topics, sub-topics and sub-sub-topics.

Number of data points according to ESRS standards

  • ESRS 2 General data: 219 data points
  • E1 Climate change: 214 data points
  • E2 Environmental pollution: 96 data points
  • E3 Water and marine resources: 48 data points
  • E4 Biodiversity and ecosystems: 122 data points
  • E5 Resource use and circular economy: 64 Data points
  • S1 Workforce of the company: 196 data points
  • S2 Labor force in the value chain: 67 data points
  • S3 Communities concerned: 66 data points
  • S4 Consumers and end users: 66 data points
  • G1 Corporate governance: 53 data points

Filter out mandatory information (tips 1 to 3)

To organize the large amount of data points more clearly, the following columns should be filtered to narrow down the mandatory information:

  1. May [V] (column I): Data points marked with a “V” and highlighted in orange (312 DPs) are voluntary and not mandatory. These can be filtered out.
  2. Phase-in <750 employees (column K): For companies with less than 750 employees, this shows whether a data point (553 DPs) is being phased in. The indication in years shows how long after the first reporting year the disclosure obligation can be suspended.
  3. Phase-in (column L): Irrespective of the company size, this indicates whether a data point (122 DPs) is being introduced in stages.

Mapping of ESRS data points

In the double materiality analysis , IROs are identified and assessed. While the result shows which topics have been classified as material, an important intermediate step is still necessary to capture the data points to be reported: the ESRS data point mapping.

Use a data point mapping tool (tip 4)

Despite the CSRD assistance provided by EFRAG, linking the key topics to the data points requires manual effort. CSRD Experts need approx. 3-5 days for manual mapping. This time and the associated costs can be saved in the future thanks to our data point mapping tool.

Our innovative data point mapping tool allows you to upload your material topics as an Excel file or enter them manually in our system. The tool then provides the list of key data points for your sustainability report at the touch of a button.

ESRS Datenpunkte Mapping Tool - Manuelle Erfassung
ESRS Datenpunkte Mapping Tool - Manuelle Erfassung

The mapping tool is compatible with our Materiality Analysis Excel Template and the DMA software solution ‘Materiality Master‘. However, other ESG software solutions and templates can also be used for the materiality analysis.

Extend Excel file data points (Tip 5-7)

Regardless of whether you carry out the mapping manually or with our tool, we recommend adding additional columns to the table. This will create an optimal basis for your CSRD report.

  • Responsibility: Who is responsible for the respective data point?
  • Data availability: Is this information already collected?
  • Source/system: Where does the data come from or in which system is it stored?
Bonus tip: Add an answer column to the Excel file. Note your answers directly in the table and use the document as a single source of truth for your sustainability reporting.