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ESRS Datapoint templates based on Double Materiality

This article includes a public google sheet for data point mapping based on double-materiality.

Arttu Vesterinen avatar
Written by Arttu Vesterinen
Updated over a year ago

You can find the google sheet here.

Columns:

  • "Always to be reported" covers those templates that always need to be reported.

  • "Based on Material Topic" shows data points templates to be reported if the mentioned topic is material.

  • "Based on Material Sub-Topic" shows data points templates to be reported if the mentioned sub-topic is material.

  • "Based on Material Sub-sub-topic" shows data points templates to be reported if the mentioned sub-sub-topic is material.

Note: We have taken the freedom to show both topics, sub-topics and sub-sub-topics in the spreadsheet. It is up to the customer to decide which level they use to decide the data points to be disclosed.

  • "Phase-In for All" shows which data point templates have phase-in for all organizations and how long the phase-in is.

  • "Phase-in for <750" shows which data point templates have phase-in for organizations with less than 750 employees and how long the phase-in is.

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