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 data points of the original ESRS (Set 1) 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 revised ESRS (Delegated Regulation (EU) 2026/1563) apply mandatorily to financial years beginning on or after 1 January 2027 and contain over 60% fewer mandatory data points.
Is the Corporate Sustainability Reporting Directive (CSRD) a bureaucracy monster? The EU directive obliges large companies to report on their sustainability performance. Since the Omnibus package, from financial year 2027 this only applies to companies with more than 1,000 employees and more than EUR 450 million net turnover. Reporting must follow the European Sustainability Reporting Standards (ESRS). These requirements are a major challenge for the companies in scope and, through data requests along the supply chain, for many SMEs as well. There are, however, numerous CSRD aids from EFRAG and many ESG software solutions that can give companies real support.
The EFRAG aids in this article (data point list and Implementation Guides, final versions from the end of May 2024) relate to the original ESRS (Set 1). The revised ESRS were adopted on 3 July 2026 and published in the EU Official Journal on 21 September 2026 as Delegated Regulation (EU) 2026/1563. They apply mandatorily to financial years beginning on or after 1 January 2027. For financial year 2026, companies can choose between the original ESRS, the original ESRS with reliefs, or the revised ESRS. Details are in our article on the final ESRS and VS standard 2026.
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:
- Advice on the adoption of IFRS standards for financial reporting into EU law (the IFRS themselves are developed by the International Accounting Standards Board, IASB)
- Development of drafts for sustainability reporting (CSRD) and standards (ESRS)
Since the publication of the first cross-sector ESRS (Set 1), EFRAG has also supported companies with application guidance for CSRD sustainability reporting.
What CSRD support does EFRAG offer?
In 2023 and 2024, EFRAG 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.
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.
The revised ESRS were adopted on 3 July 2026 and published in the EU Official Journal on 21 September 2026 as Delegated Regulation (EU) 2026/1563. They apply mandatorily to financial years beginning on or after 1 January 2027. Mandatory data points are cut by over 60% and total data points by over 70%, and the materiality assessment is simplified. The EFRAG list with over 1,100 data points reflects the original ESRS and remains relevant mainly for financial year 2026 if you still report under the original ESRS.
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. Note: the guide relates to the original ESRS. Under the revised ESRS, the materiality assessment is simplified (among other things, the topic list in AR 16 is now only illustrative and a top-down approach is permitted). 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.
Under the Omnibus package, there is a cap on data requests along the supply chain. From financial year 2027, companies subject to the CSRD may not request information from partners with up to 1,000 employees that goes beyond the voluntary standard. This voluntary standard is the VS (Voluntary Standard, formerly VSME). It was adopted on 3 July 2026 and has been in force since 24 September 2026 as Delegated Regulation (EU) 2026/1560.
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.
- Excel template for double materiality assessment: This template, adapted to the revised ESRS, 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, adapted to the revised ESRS, 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 the ESRS data points into a clear, filterable overview. Adapted to the revised ESRS. 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. GRI had announced an update to the final ESRS data point list in 2024. Whether it already reflects the revised ESRS is best checked directly with GRI. 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.
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 the original 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. The revised ESRS reduce the scope further, with over 60% fewer mandatory data points.
What is changing with the revised ESRS in 2026?
The revised ESRS were adopted on 3 July 2026 and published in the EU Official Journal on 21 September 2026 as Delegated Regulation (EU) 2026/1563. They apply mandatorily to financial years beginning on or after 1 January 2027. Mandatory data points are cut by over 60% and total data points by over 70%, and the materiality assessment is simplified. For financial year 2026, you can choose between the original ESRS, the original ESRS with reliefs, or the revised ESRS.
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.
