ESRS data points and other CSRD aids
Discover valuable CSRD assistance such as the EFRAG list of ESRS data points and tips for Materiality Assessment.
- EFRAG provides a free Excel list with over 1,100 ESRS data points to help companies structure their sustainability reporting.
- Additional guidance covers materiality assessment, value chain reporting, and mappings to ISO and EMAS standards.
- The GRI-ESRS mapping tool and MSCI ESG Industry Materiality Map are useful free resources for scoping your report.
- CSR Tools offers practical templates and tools that translate complex ESRS requirements into manageable steps.
- The EU Commission published a draft of simplified ("revised") ESRS in May 2026, proposing to cut mandatory data points by over 60%.
Is the Corporate Sustainability Reporting Directive (CSRD) a bureaucracy monster? The new EU directive obliges companies to report on their sustainability performance. Reporting must follow the European Sustainability Reporting Standards (ESRS). These requirements are a major challenge for both large companies and SMEs. There are, however, numerous CSRD aids from EFRAG and many ESG software solutions that can give companies real support.
The links in this article were updated on 5 June 2024. EFRAG published the final versions of three Implementation Guides (IG) for the ESRS at the end of May 2024. These specify the reporting obligations under the CSRD.
What EFRAG CSRD assistance is available?
Who is EFRAG?
The European Financial Reporting Advisory Group (EFRAG) is a private association founded in 2001 with support from the European Commission to serve the public interest. Its members are European interest groups, national organisations, and civil society organisations. EFRAG has two mandates from the European Commission:
- Development of IFRS standards for financial reporting
- Development of drafts for sustainability reporting (CSRD) and standards (ESRS)
With the publication of the final cross-sector ESRS standards, EFRAG has set itself the task of giving companies the best possible support in implementing CSRD sustainability reporting.
What CSRD support does EFRAG offer?
EFRAG has published several free guides in the form of implementation guidelines and other formats to help companies meet the CSRD requirements.
1) List of ESRS data points
In May 2024, EFRAG published the final Excel table with over 1,100 data points. This spreadsheet contains an overview of all data points in Set 1 of the European Sustainability Reporting Standards. It is a non-legally binding application aid for implementing ESRS requirements. The data points serve as building blocks for structured and comparable disclosures.
A particularly helpful feature is the note indicating which data points are mandatory and which are voluntary. Each data point also shows whether a narrative, semi-narrative, quantitative, or monetary disclosure is expected. It is important to note that a company does not have to disclose all data points in its sustainability report, even if they are labelled mandatory. Every company must first carry out a double materiality assessment. This analysis determines which topics are material for your company. Only the data points of those material topics must then be reported.
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Extract from the list of ESRS data points
Companies can also use the overview to carry out a gap analysis. For example, you can check which data points required by ESRS are already covered by other international reporting standards and frameworks.
On 6 May 2026, the EU Commission put a draft of simplified ESRS out for consultation. Key points: mandatory data points cut by over 60%, total data points reduced by over 70%, and reporting costs per company down by over 30%. The draft also proposes a simplified materiality assessment. This will affect which data points companies need to report once the revised standards are finalised.
2) Implementation guide for materiality assessment
EFRAG's guide to implementing dual materiality helps companies understand how to conduct a materiality assessment and which environmental, social, and governance (ESG) topics they need to cover in their sustainability report. It explains step-by-step how to carry out the analysis and answers frequently asked questions. We have summarised the four steps for creating a materiality assessment in a separate article.
3) Implementation guide for the value chain
IG 2 covers the supply chain and value chain in sustainability reporting. It explains what information companies must provide on the impacts of their entire value chain, including environmental and social issues as well as risks and opportunities (IROs).
The guide also contains frequently asked questions (FAQs) to provide clarity during implementation, as well as a "value chain map" showing which information is relevant for individual reporting requirements along the supply chain.
What other CSRD assistance is available?
In addition to EFRAG, there are many other resources and CSRD tools that support companies in meeting their sustainability reporting obligations.
Mapping of ESRS to EMAS and ISO requirements
The German Institute for Standardization (DIN) has published a table mapping ESRS topics to the requirements of ISO certificates. EFRAG has also published a mapping table of ESRS to the Environmental Management and Audit Scheme (EMAS).
These resources can lead to considerable time savings, reduce duplication of work, and cut costs.
CSRD assistance from CSR Tools
Our goal at CSR Tools is to simplify CSRD implementation for companies. We translate complex ESRS requirements into plain language in our blog posts and develop tools and templates that save time and effort.
- CSRD instant check: Test free of charge whether your company is affected by the CSRD and from when you need to report.
- Excel template for double materiality assessment: This template guides you step by step through the materiality assessment process, including stakeholder analysis, and produces a materiality matrix.
- ESRS data points template: Our data point mapping tool shows you which data points you need to report based on your material topics.
- ESG tool selection evaluation model: A structured approach to selecting the right software solution for sustainability reporting.
Turn over 1,000 ESRS data points into a clear, filterable overview. Our Excel template maps your material topics to the exact data points you need to report.
GRI-ESRS mapping tool
The Global Reporting Initiative (GRI) has developed a leading sustainability reporting standard used by over 10,000 organisations in more than 100 countries. In December 2023, GRI published a preliminary mapping tool to support GRI reporters preparing for the first application of the ESRS. The tool shows the corresponding GRI Standards data point for each ESRS data point. The GRI-ESRS Mapping Tool is available for free download.
ESG Industry Materiality Map from MSCI
MSCI is a leading provider of decision-making tools for the global investment community. The MSCI ESG ratings assess companies' long-term resilience to ESG issues. The 'ESG Industry Materiality Map' gives a clear picture of current key ESG issues and their contribution to ESG ratings. It is a useful starting point for identifying potential industry materiality topics during your double materiality assessment.
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Working aids for climate adaptation (Excel) from the trade association
The German Retail Association (HDE) offers two free Excel templates to help retailers assess their exposure to climate change impacts and identify suitable adaptation options.
CSRD reporting is a real challenge, especially in the first reporting year. With the right preparation and the right support, it is manageable. A solid materiality assessment combined with the ESRS data points overview forms the core of any successful CSRD implementation.
Frequently asked questions about ESRS data points and CSRD aids
What is the EFRAG list of ESRS data points?
The EFRAG Excel list contains all data points from ESRS Set 1, covering over 1,100 individual items. For each data point it shows whether disclosure is mandatory or voluntary, and what type of disclosure is required (narrative, quantitative, monetary). It is a free, non-legally binding application aid available on the EFRAG website.
Does my company need to report on all ESRS data points?
No. Every company must first conduct a double materiality assessment to identify which sustainability topics are material for its business. Only the data points that relate to those material topics need to be reported. This is true even for data points labelled as mandatory in the ESRS list.
What is changing with the revised ESRS in 2026?
On 6 May 2026, the EU Commission published a draft of simplified ("revised") ESRS for consultation. The draft proposes cutting mandatory data points by over 60% and total data points by over 70%. It also includes a simplified materiality assessment process. The revised ESRS are expected to reduce reporting costs per company by over 30%. The final version is expected later in 2026.
Where can I find tools to help with CSRD implementation?
Several free resources are available: the EFRAG Excel data points list, the GRI-ESRS mapping tool, the MSCI ESG Industry Materiality Map, and the EFRAG implementation guides for materiality assessment and value chain. CSR Tools also offers practical paid templates, including an Excel template for double materiality assessment and an ESRS data points mapping template.
