Sustainability Reporting XBRL Taxonomies

Draft ESRS Set 1 XBRL Taxonomy

EFRAG has been tasked 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. The final XBRL taxonomy is expected to be handed over during summer 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 ESRS Set 1 XBRL Taxonomy and supporting materials (publication date: 8 February 2024):

• Draft ESRS Set XBRL Taxonomy Package (ZIP, 1.0 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, 707 Kb)

• Annex 2: Illustrative examples of XBRL reports (ZIP, 1.8 Mb)

• Draft ESRS Set 1 XBRL Taxonomy Questionnaire (online survey-closed)

• Draft ESRS Set 1 XBRL Taxonomy Questionnaire (PDF, 252 Kb) 

• Draft ESRS Set 1 XBRL Taxonomy survey responses in Excel, column A with response ID (XLSX, 2.7 Mb)

• Draft ESRS Set 1 XBRL Taxonomy survey comments, letters and files attached as part of the response. The response ID used as prefix for each file. (ZIP, 48 MB)

• Draft ESRS Set 1 XBRL Taxonomy comment letters provided after the deadline 8 April 2024 (ZIP, 557 KB)
  

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/draft-esrs/2023-07-31/esrs_all.xsd

• ESRS Core (concepts, labels and references only):
  https://xbrl.efrag.org/taxonomy/draft-esrs/2023-07-31/common/esrs_cor.xsd
  

Draft Article 8 XBRL Taxonomy

EFRAG has been tasked by the European Commission (EC) to develop the digital taxonomy for the Article 8 disclosure requirements as per Delegated Regulation (EU) 2021/2178 (Article 8), which supplements Regulation 2020/852 (EU Taxonomy Regulation). The final XBRL taxonomy is expected to be handed over during summer 2024 to the EC and ESMA. On the basis of this XBRL taxonomy, the European Securities and Market Authority (ESMA) will develop the draft RTS for tagging the sustainability reporting, including the Article 8 disclosures. 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).

EFRAG bears no responsibility for the structure and content of the Article 8 disclosure requirements and Delegated Acts, as EFRAG serves merely as a digital and technical support for the EC, transposing the Article 8 disclosure requirements into machine-readable format.

Download the Article 8 XBRL Taxonomy and supporting materials (publication date: 8 February 2024):

• Draft Article 8 XBRL Taxonomy Package (ZIP, 253 Kb)

• Draft Article 8 XBRL Taxonomy – Explanatory Note and Basis for Conclusions (PDF, 1.8 Mb)

• Annex 1: Draft Article 8 XBRL Taxonomy Illustrated in Excel (XLSX, 314 Kb)
  

• Annex 2: Article 8 Illustrative Examples of XBRL Reports (ZIP, 1.8 Mb)

• Draft Article 8 XBRL Taxonomy Questionnaire (online survey-closed)

• Draft Article 8 XBRL Taxonomy Questionnaire (PDF, 208 Kb)
  

XBRL Taxonomy entry points

• Article 8 All Entry Point: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_all.xsd

• Article 8 Disclosures for non-financial undertakings: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_nonfinancial_undertakings.xsd

• Article 8 Disclosures for asset managers: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_asset_managers.xsd

• Article 8 Disclosures for credit institutions: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_credit_institutions.xsd

• Article 8 Disclosures for investment firms: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_investment_firms.xsd

• Article 8 Disclosures for insurance and reinsurance undertakings: https://xbrl.efrag.org/taxonomy/article8/2023-06-27/art8_insurance_and_reinsurance_undertakings.xsd

Outdated and superseded XBRL Taxonomies

The following versions of the XBRL taxonomies are outdated and superseded by the versions above.

ESRS PoC XBRL Taxonomy Package 2022

The proof of concept XBRL Taxonomy for the Exposure Drafts ESRS has been developed under the sole responsibility of the EFRAG ESRS Project Task Force in 2021 and 2022. This document was developed as a basis for the subsequent work of EFRAG in developing the XBRL Taxonomy on the [draft] standards in due course.

Download the ESRS PoC XBRL Taxonomy Package (publication date: 25 April 2022):

• EFRAG-ESRS-2022-PoC-Taxonomy.zip (ZIP)
  

Disclaimer

The Draft XBRL Taxonomy of the first set of ESRS (Draft XBRL ESRS Set 1 XBRL Taxonomy) as well as the Draft Article 8 XBRL Taxonomy are published by EFRAG for comment only and are accompanied by this Explanatory Note and Basis for Conclusions. EFRAG assumes no responsibility or liability whatsoever for the content or any consequences or damages directly, indirectly or incidentally arising from following the advice or guidance contained therein. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.

About EFRAG 

EFRAG's mission is to serve the European public interest in both financial and sustainability reporting by developing and promoting European views in the field of corporate reporting. EFRAG builds on and contributes to the progress in corporate reporting. In its sustainability reporting activities, EFRAG provides technical advice to the European Commission in the form of draft European Sustainability Reporting Standards (ESRS) elaborated under a robust due process and supports the effective implementation of ESRS. EFRAG seeks input from all stakeholders and obtains evidence about specific European circumstances throughout the standard setting process. Its legitimacy is built on excellence, transparency, governance, due process, public accountability and thought leadership. This enables EFRAG to speak convincingly, clearly, and consistently, and be recognised as the European voice in corporate reporting and a contributor to global progress in corporate reporting. 

EFRAG is funded by the European Union through the Single Market Programme in which the EEA-EFTA countries (Norway, Iceland and Liechtenstein) as well as Kosovo participate. Any views and opinions expressed are, however, those of the author(s) only and do not necessarily reflect those of the European Union, the European Commission or of countries that participate in the Single Market Programme. Neither the European Union, the European Commission nor countries participating in the Single Market Programme can be held responsible for them. © 2024 EFRAG All rights reserved. 

Reproduction and use rights are strictly limited. For further details please contact efragsecretariat@efrag.org.

Contacting EFRAG's Digital Team

In case of questions related to the digital XBRL taxonomies, the EFRAG digital team can be reached by email at Digital-Reporting@EFRAG.ORG

Please note that ESRS-related questions cannot be answered by the digital team and should addressed to EFRAG's ESRS Q&A Platform.