{"id":3551,"date":"2024-03-26T01:23:19","date_gmt":"2024-03-25T23:23:19","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/esrs-data-points-and-other-csrd-aids\/"},"modified":"2025-09-01T12:25:14","modified_gmt":"2025-09-01T10:25:14","slug":"esrs-data-points-and-other-csrd-aids","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/esrs-data-points-and-other-csrd-aids\/","title":{"rendered":"ESRS data points and other CSRD aids"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3551\" class=\"elementor elementor-3551 elementor-2016\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a02f77 e-flex e-con-boxed e-con e-parent\" data-id=\"9a02f77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a4bd57 elementor-widget elementor-widget-text-editor\" data-id=\"7a4bd57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Is the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a> a bureaucracy monster? The new EU directive obliges companies to report on their sustainability performance. Reporting must be carried out in accordance with the European Sustainability Reporting Standards <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">(ESRS)<\/a>. These requirements certainly represent a major challenge for both large companies and SMEs. However, there are also numerous CSRD aids, including from the EFRAG, as well as numerous <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/software-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">ESG software solutions<\/a> that can be a great support for companies.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6eb26d elementor-alert-info elementor-widget elementor-widget-alert\" data-id=\"a6eb26d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\t\t\t<span class=\"elementor-alert-title\">Remark<\/span>\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">The links in this article were updated on June 5, 2024, as EFRAG published the 'final' versions of the three Implementation Guidance (IG) on the European Sustainability Reporting Standard (ESRS) at the end of May. These specify the reporting obligations of the Corporate Sustainability Reporting Directive (CSRD) on sustainability reporting. <\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ecee53 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2ecee53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Key Takeaways<\/h3><p data-start=\"87\" data-end=\"257\">The <strong data-start=\"91\" data-end=\"99\">CSRD<\/strong> obliges companies to report on sustainability according to the <strong data-start=\"171\" data-end=\"179\">ESRS<\/strong> \u2013 a complex process that is difficult to manage without assistance.<\/p><ul data-start=\"258\" data-end=\"708\"><li data-start=\"258\" data-end=\"393\"><p data-start=\"260\" data-end=\"393\"><strong data-start=\"260\" data-end=\"284\">EFRAG Support:<\/strong> Excel list with over 1,100 data points, guidelines for Materiality Assessment and for the value chain.<\/p><\/li><li data-start=\"394\" data-end=\"522\"><p data-start=\"396\" data-end=\"522\"><strong data-start=\"396\" data-end=\"419\">Additional Resources:<\/strong> Mapping tables for ISO\/EMAS, the GRI\u2013ESRS mapping tool, and the MSCI ESG Industry Materiality Map.<\/p><\/li><li data-start=\"523\" data-end=\"708\"><p data-start=\"525\" data-end=\"708\"><a href=\"https:\/\/csr-tools.com\/en\/products-services\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"525\" data-end=\"548\">CSR Tools Solutions:<\/strong><\/a> Quick impact assessment, Excel template for double Materiality Assessment, data points mapping tool, and evaluation model for ESG software selection.<\/p><\/li><\/ul><p data-start=\"710\" data-end=\"840\">With this assistance, companies can make their <strong data-start=\"761\" data-end=\"827\">CSRD implementation more efficient, structured, and cost-saving<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-830e519 e-flex e-con-boxed e-con e-parent\" data-id=\"830e519\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9789fa2 elementor-widget elementor-widget-heading\" data-id=\"9789fa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What EFRAG CSRD Assistance is Available?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e7ce87 elementor-widget elementor-widget-heading\" data-id=\"0e7ce87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who is EFRAG?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c47a0de elementor-widget elementor-widget-text-editor\" data-id=\"c47a0de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/www.efrag.org\/\" target=\"_blank\" rel=\"noopener\">European Financial Reporting Advisory Group (EFRAG)<\/a> is a private association founded in 2001 with the support of the European Commission to serve the public interest. Its members are European interest groups, national organizations and civil society organizations. EFRAG has two mandates from the European Commission:  <\/p><ol><li>Development of <b>IFRS standards<\/b> for financial reporting  <\/li><li>Develop drafts for <b>sustainability reporting<\/b> (CSRD) and <b> standards<\/b> (ESRS)<\/li><\/ol><div>With the publication of the final cross-sector ESRS standards, EFRAG has now set itself the task of providing companies with the best possible support in implementing CSRD sustainability reporting.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d6b67e e-flex e-con-boxed e-con e-parent\" data-id=\"2d6b67e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-747d3a9 elementor-widget elementor-widget-heading\" data-id=\"747d3a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What CSRD support does EFRAG offer?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7baa532 elementor-widget elementor-widget-text-editor\" data-id=\"7baa532\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In recent months, EFRAG has published several free guides in the form of implementation guidelines and other formats to help companies meet the CSRD requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57c9288 elementor-widget elementor-widget-heading\" data-id=\"57c9288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1) List of ESRS data points<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f91234 elementor-widget elementor-widget-text-editor\" data-id=\"0f91234\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In May 2024, EFRAG <a href=\"https:\/\/efrag.sharefile.com\/share\/view\/s363afe552f8a4f3b99de63a12c2f8865\/foa75419-44c9-4081-85a5-43217a6e8732\" target=\"_blank\" rel=\"noopener\">published the &#8216;final&#8217; Excel table with over 1,100 data points<\/a>. This Excel spreadsheet contains an overview of all data points in Set 1 of the European Sustainability Reporting Standards and is intended as a non-legally binding application aid for the implementation of the ESRS requirements. They serve <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">as building blocks for the provision of a structured and comparable format for disclosure. <\/span>   <\/p><p>A particularly helpful feature of the Excel list is the note indicating which of the ESRS data points are mandatory or voluntary. In addition, each data point indicates 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 mandatory. Instead, every company must <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">carry out a double materiality assessment <\/a> This materiality analysis results in the material topics for a company and only the data points of these material topics must ultimately be reported.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf8d386 elementor-widget elementor-widget-image\" data-id=\"cf8d386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"546\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-26-at-00.13.02-1024x546.png\" class=\"attachment-large size-large wp-image-3303\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-26-at-00.13.02-1024x546.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-26-at-00.13.02-300x160.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-26-at-00.13.02-768x409.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-26-at-00.13.02-600x320.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-26-at-00.13.02.png 1178w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bf05d0 elementor-widget elementor-widget-text-editor\" data-id=\"5bf05d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Extract from the list of ESRS data points<\/i><\/p><p>Companies can also use the overview to carry out a gap analysis. For example, it can be used to determine which data points required by ESRS are already reported in accordance with other international reporting standards and sustainability reporting frameworks. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f4763f e-flex e-con-boxed e-con e-parent\" data-id=\"7f4763f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ef1977 elementor-widget elementor-widget-heading\" data-id=\"4ef1977\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2) Implementation Guide for Materiality Assessment<br><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6dada2 e-flex e-con-boxed e-con e-parent\" data-id=\"d6dada2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd10e9 elementor-widget elementor-widget-text-editor\" data-id=\"4dd10e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/IG+1+Materiality+Assessment_final.pdf\" target=\"_blank\" rel=\"noopener\">EFRAG&#8217;s guide<\/a> to implementing <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">dual materiality<\/a> 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. As the guidelines were only available in German until the publication of this article, we have summarized the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">four steps for creating a materiality assessment<\/a> based on the guidelines in an article for you.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50bdd52 e-flex e-con-boxed e-con e-parent\" data-id=\"50bdd52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8e98c0 elementor-widget elementor-widget-heading\" data-id=\"d8e98c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3) Implementation guide for the value chain<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5f0fe8 elementor-widget elementor-widget-text-editor\" data-id=\"a5f0fe8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/EFRAG+IG+2+Value+Chain_final.pdf\" target=\"_blank\" rel=\"noopener\">IG 2<\/a> deals with the supply chain or value chain in sustainability reporting. It explains what information companies must provide on the impacts of their entire value chain. This includes environmental and social issues as well as risks and opportunities (IROs).  <\/p><p>The draft also contains <span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-style: inherit; font-weight: inherit; text-align: var(--text-align);\">frequently asked questions (FAQs), which are intended to provide greater clarity during implementation, as well as <\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">a &#8220;value chain map&#8221;, which clearly shows which information is relevant for individual reporting requirements along the supply chain.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1341a50 e-flex e-con-boxed e-con e-parent\" data-id=\"1341a50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0bfdbf3 elementor-widget elementor-widget-heading\" data-id=\"0bfdbf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What other CSRD Assistance is Available?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f4863c6 e-flex e-con-boxed e-con e-parent\" data-id=\"f4863c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1de4c7a elementor-widget elementor-widget-text-editor\" data-id=\"1de4c7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to EFRAG, there are numerous other resources and <a href=\"https:\/\/csr-tools.com\/en\/csr-tool-overview\/\">CSRD tools<\/a> that support companies in implementing their sustainability reporting obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8565451 e-flex e-con-boxed e-con e-parent\" data-id=\"8565451\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-772c6f7 elementor-widget elementor-widget-heading\" data-id=\"772c6f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Mapping of ESRS to EMAS and ISO requirements<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0785a1 elementor-widget elementor-widget-text-editor\" data-id=\"b0785a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The German Institute for Standardization (DIN) has published a table in which the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/how-iso-certifications-facilitate-compliance-with-the-esrs-csrd\/\">ESRS topics have been mapped to the requirements of the ISO certificates<\/a>. <span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">EFRAG has also <\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> published<\/span> a <a style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/how-emas-makes-it-easier-for-you-to-meet-the-csrd-requirements\/\">mapping table of the ESRS to the information in the Environmental Management and Audit Scheme (EMAS).<\/a><\/p><p>This assistance can lead to considerable time savings, reduce duplication of work and therefore also cut costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e99e769 e-flex e-con-boxed e-con e-parent\" data-id=\"e99e769\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a3e540 elementor-widget elementor-widget-heading\" data-id=\"8a3e540\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CSRD assistance from CSR Tools<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5635a86 elementor-widget elementor-widget-text-editor\" data-id=\"5635a86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Our aim at CSR Tools is to simplify the implementation of the CSRD for companies. To this end, we translate the complex ESRS requirements into easy-to-understand language in our blog posts and develop tools and templates that save companies a lot of time and effort. Here is an excerpt of our CSRD assistance:  <\/p>\n<ul>\n<li>&nbsp;<b><a href=\"https:\/\/csr-tools.com\/en\/csrd-instant-check\/\">CSRD instant check <\/a><\/b>Test free of charge and with just a few clicks whether your company is affected by the CSRD and from when you are obliged to report.<\/li>\n<li><b><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">Excel template for carrying out the double check materiality assessment<\/a><\/b>This Excel template guides you step by step through the materiality assessment process, including stakeholder analysis, and you receive a materiality matrix as a result. <\/li>\n<li><a href=\"https:\/\/csr-tools.com\/en\/esrs-data-points-template\/\"><b>Data point mapping tool <\/b><\/a>The more than 1,000 data points often seem very daunting. Our ESRS data point template shows you at the touch of a button which data points you need to report based on your material topics. <\/li>\n<li><b><a href=\"https:\/\/csr-tools.com\/en\/esg-tool-selection-valuation-model\/\">ESG tool selection evaluation model <\/a><\/b>According to the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-study-fragmented-esg-software-market\/\">CSRD study by Ubirch<\/a>, it is extremely difficult for companies to select the right software solution for sustainability reporting. Our CSRD software evaluation model offers you a structured approach. <\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-039a4b4 e-flex e-con-boxed e-con e-parent\" data-id=\"039a4b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfa5173 elementor-widget elementor-widget-heading\" data-id=\"cfa5173\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">GRI - ESRS Mapping Tool<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-165afe5 e-flex e-con-boxed e-con e-parent\" data-id=\"165afe5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e888f8 elementor-widget elementor-widget-text-editor\" data-id=\"8e888f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/www.globalreporting.org\/\" target=\"_blank\" rel=\"noopener\">Global Reporting Initiative (GRI) <\/a>has developed a leading sustainability reporting standard that is used by over 10,000 organizations in over 100 countries. In December 2023, the GRI<span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> published  a preliminary mapping tool to support GRI reporters preparing for the first application of the European Sustainability Reporting Standards (ESRS). <\/span>  <\/p><p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The CSRD guidance illustrates the corresponding data point in the GRI Standards for each individual ESRS data point. This tool will be updated in 2024 according to the final list of ESRS data points. The <a href=\"https:\/\/www.globalreporting.org\/search\/?query=%5bdraft%5d+ESRS-GRI+Standards+data+point+mapping&amp;utm_campaign=14313462_Check%20out%20GRI%E2%80%99s%20interoperability%20resources%20for%20the%20ESRS%20and%20ISSB%20standards&amp;utm_medium=Engagement%20Cloud&amp;utm_source=Global%20Reporting%20Initiative&amp;dm_i=4J5,8ISC6,7T07JK,Z91KB,1\" target=\"_blank\" rel=\"noopener\">GRI -ESRS Mapping Tool<\/a> is available for free download.  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6edcb38 e-flex e-con-boxed e-con e-parent\" data-id=\"6edcb38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e273a62 elementor-widget elementor-widget-heading\" data-id=\"e273a62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ESG Industry Materiality Map from MSCI<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6f1c7d elementor-widget elementor-widget-text-editor\" data-id=\"f6f1c7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>MSCI is a leading provider of key decision-making tools and services to the global investment community.  <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\">The MSCI ESG ratings provide an assessment of companies&#8217; long-term resilience to environmental, social and governance (ESG) issues and is a useful tool to identify potential industry materiality issues for the company in the course of the double materiality assessment. The<a href=\"https:\/\/www.msci.com\/our-solutions\/esg-investing\/esg-industry-materiality-map#information-section\" target=\"_blank\" rel=\"noopener\">&#8216;ESG Industry Materiality Map<\/a>&#8216; is a representation of current key ESG issues and their contribution to companies&#8217; ESG ratings. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-713a266 elementor-widget elementor-widget-image\" data-id=\"713a266\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"474\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-28-at-22.28.47-1024x474.png\" class=\"attachment-large size-large wp-image-3305\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-28-at-22.28.47-1024x474.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-28-at-22.28.47-300x139.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-28-at-22.28.47-768x356.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-28-at-22.28.47-600x278.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2024-03-28-at-22.28.47.png 1494w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d16f3dd elementor-widget elementor-widget-heading\" data-id=\"d16f3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Working aids for climate adaptation (Excel) from the trade association<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d310e0 elementor-widget elementor-widget-text-editor\" data-id=\"2d310e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With the <a href=\"https:\/\/www.hde-klimaschutzoffensive.de\/de\/klimaanpassung\/hde-adapt-arbeitshilfen-zur-klimaanpassung\" target=\"_blank\" rel=\"noopener\">working aids on climate adaptation from the German Retail Association<\/a>, the HDE offers two free Excel templates to help retailers assess their exposure to climate change impacts and derive suitable adaptation options.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aae3aa5 e-flex e-con-boxed e-con e-parent\" data-id=\"aae3aa5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce9f0f8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ce9f0f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf8e6b5 elementor-widget elementor-widget-text-editor\" data-id=\"cf8e6b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CSRD reporting is definitely a challenge, especially in the first reporting year. But with the right preparation and the right CSRD support, it can be mastered. In addition to the use of ESG software solutions, a solid materiality assessment together with the ESRS data points are certainly core elements of successful implementation.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Is the Corporate Sustainability Reporting Directive (CSRD) a bureaucracy monster? The new EU directive obliges companies to report on their [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,40],"tags":[],"class_list":["post-3551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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