ESRS XBRL Taxonomy
EFRAG has been requested by the European Commission (EC) to develop the digital XBRL taxonomy for the European Sustainability Reporting Standards (ESRS) Set 1 adopted by the EC on 31 July 2023 and published in the Official Journal of the European Union on 22 December 2023. EFRAG's proposed XBRL taxonomy has been handed over in August 2024 to the EC and the European Securities and Market Authority (ESMA). On the basis of this taxonomy, ESMA will develop the draft RTS for tagging the sustainability reporting, including the tagging of the sustainability statement under ESRS. Such tagging rules will finally be adopted by the EC by way of a delegated act (DA) amending Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF).
Download EFRAG's ESRS Set 1 XBRL Taxonomy and supporting materials (publication date: 30 August 2024):
- ESRS Set 1 XBRL Taxonomy Package (ZIP, 1.8 MB)
- ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions (PDF, 1.5 MB)
- Annex 1: ESRS Set 1 XBRL Taxonomy Illustrated in Excel (XLSX, 1.6 MB)
- Annex 2: Illustrative examples of XBRL reports (ZIP, 5.5 MB)
XBRL Taxonomy entry points:
ESRS All (importing ESRS Core, with all topics and disclosure requirements, including presentation and definition linkbases and validation rules): https://xbrl.efrag.org/taxonomy/esrs/2023-12-22/esrs_all.xsd
ESRS Core (concepts, labels and references only): https://xbrl.efrag.org/taxonomy/esrs/2023-12-22/common/esrs_cor.xsd
Educational Videos:
Public consultation on the draft ESRS Set 1 XBRL Taxonomy, published for comments on 8 February 2024:
- Draft ESRS Set 1 XBRL Taxonomy (ZIP, 1.1 MB)
- Draft ESRS Set 1 XBRL Taxonomy Explanatory Note and Basis for Conclusions (PDF, 1.6 MB)
- Annex 1: Draft ESRS Set 1 XBRL Taxonomy illustrated in Excel (XLSX, 726 MB)
- Annex 2: Draft ESRS Set 1 illustrative examples of XBRL reports (ZIP, 1.9 MB)
- Draft ESRS Set 1 XBRL Taxonomy Questionnaire (online survey - closed)
- Draft ESRS Set 1 XBRL Taxonomy Questionnaire (PDF, 257 KB)
- Draft ESRS Set 1 XBRL Taxonomy survey responses in Excel, column A with response ID (XLSX, 2.8 MB)
- Draft ESRS Set 1 XBRL Taxonomy survey comments, letters and files attached as part of the response. The response ID is used as prefix for each file. (ZIP, 7.8 MB)
- Draft ESRS Set 1 XBRL Taxonomy comment letters provided after the deadline 8 April 2024 (ZIP, 571 KB)
- Feedback statement (PDF, 446 KB)