EFRAG publishes XBRL Taxonomy for ESRS Set 1
EFRAG publishes XBRL Taxonomy for ESRS Set 1
EFRAG has published its XBRL Taxonomy for ESRS Set 1, which enables the digital tagging of ESRS statements. This taxonomy will be the basis for the European Securities and Market Authority (ESMA) to develop Regulatory Technical Standards for tagging the ESRS sustainability statement.
A document titled 'Explanatory Note and Basis for Conclusions' accompanies each taxonomy. It illustrates the basis for conclusions and the applied methodology and includes technical options considered for the preparation of the taxonomies. It also includes illustrations of the resulting reporting in machine-readable format to support the implementation of ESRS Set 1 Taxonomy.
The taxonomies and the accompanying materials may be accessed here.
A document titled 'Explanatory Note and Basis for Conclusions' accompanies each taxonomy. It illustrates the basis for conclusions and the applied methodology and includes technical options considered for the preparation of the taxonomies. It also includes illustrations of the resulting reporting in machine-readable format to support the implementation of ESRS Set 1 Taxonomy.
The taxonomies and the accompanying materials may be accessed here.