<aside> đź’« Goal: Define the scope of your CSRD report by identifying which data points to exclude.

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Introduction

The CSRD includes over 1,000 data points, but not all need to be included in your company’s report. There are various reasons to exclude certain data points.

This article will guide you through the steps to determine which data points to exclude and which to include, helping you focus your reporting efforts on what matters most.

Steps

Step 1: Share Your Preferences

Certain categories of data points can be excluded from your report. These fall into five categories:

  1. Optional data points: These are marked with “may” instead of “shall” in the regulation, meaning you can choose whether to include them. For example:

    E4-1, §15 The undertaking may disclose its transition plan to improve and, ultimately, achieve alignment of its business model and strategy with the vision of the Kunming-Montreal Global Biodiversity Framework and its relevant goals and targets, the EU Biodiversity Strategy for 2030, and with respecting planetary boundaries related to biosphere integrity and land-system change.

  2. Phase-in data points: These can be excluded for one or more years, though some may only be excluded by smaller companies. After the phase-in period, they become mandatory.

  3. Conditional data points: Inclusion depends on your company’s context or the response to another data point.

  4. Alternative data points: These come in groups of two or more, but only one needs to be answered. Your choice will depend on your company’s context.

  5. PAT data points: These fall under the Policies, Actions, and Targets (PAT) disclosure requirements. If your company doesn’t have policies, actions, or targets for a particular topic, you can exclude the entire disclosure requirement. Instead, you only need to explain why and provide a timeframe for adopting them (optional). This is outlined in ESRS §62 for policies and actions, and in ESRS §72 for targets.

By default, we exclude all optional and phase-in data points from your report, select between alternative data points, and predefine the most obvious conditional data points.

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If you wish to adjust these settings, please contact us at [email protected] or via the support chat bubble.

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The table below provides an overview of the total number of data points for each ESRS topic, along with the number of data points that fall into the exclusion categories listed earlier. Please note the following:

  1. There is overlap between the exclusion categories. For example, some optional data points may also be categorized as phase-in data points. As a result, you cannot simply subtract the values in columns C-H from the total in column B.
  2. These numbers are based on EFRAG’s interpretation of the regulation, which has been translated into data points. In some cases, we have found alternative interpretations that lead to more efficient reporting. This can involve splitting or merging data points, which will slightly impact the actual numbers.

Despite this, the numbers below should provide a helpful estimate of the scale for each topic.