CSRD ESRS
Map ESRS datapoints, perform gap analysis, and generate data collection templates for Corporate Sustainability Reporting Directive (CSRD) compliance using European Sustainability Reporting Standards (ESRS). Use this skill whenever the user mentions CSRD, ESRS, European sustainability reporting, double materiality, ESRS datapoints, EFRAG taxonomy, ESRS gap analysis, E1 climate, S1 workforce, G1 governance, sustainability statement, XBRL tagging for ESRS, or needs to determine which datapoints are mandatory, voluntary, or phased-in under the amended ESRS. Also trigger when the user wants to cross-reference ESRS with GRI, CDP, ISSB/IFRS S1-S2, or generate ESRS data collection workbooks.
WeCarbon Technology Ltd
Map ESRS datapoints, perform gap analysis, and generate data collection templates for Corporate Sustainability Reporting Directive (CSRD) compliance using European Sustainability R…
What you'll get
XBRL-JSON datapoint file compliant with ESRS Delegated Regulation (EU) 2023/2772
Excel data collection template with gap analysis
Based on official standards
How it works
Commercial invoices, supplier data, production records — in any format or language.
The AI guides you through missing data, validates inputs, and clarifies methodology in real time.
Every field is traceable back to its source document. Edit, approve, or re-upload as needed.
Download the official output, ready to submit to the regulator.
Frequently asked questions
Who must comply with CSRD and when?
CSRD applies in waves. Wave 1 (large listed EU companies and large PIEs) reported first on FY2024 data in 2025. Wave 2 (other large EU companies) was originally scheduled for FY2025 reports in 2026 but has been deferred to FY2027 under the 2025 Omnibus I proposal. Listed SMEs (Wave 3) and non-EU parents with EU presence follow in later years. Timelines are currently under revision — check the latest EFRAG updates.
What is double materiality?
Double materiality is the ESRS principle that companies must assess both (i) impact materiality — how the company affects people and the environment, and (ii) financial materiality — how sustainability matters affect the company's financial performance. A topic is material if it is material under either perspective.
How many ESRS datapoints are there?
The full set of ESRS (ESRS 1, ESRS 2, and the ten topical standards E1–E5, S1–S4, G1) contains roughly 1,100 datapoints. The proportion that is mandatory, phased-in, or voluntary depends on the result of the double materiality assessment and the 2025 Omnibus simplification amendments.
What is the Omnibus I proposal?
The Omnibus I simplification package proposed by the European Commission in 2025 reduces the scope and number of datapoints, delays reporting timelines by two years for Waves 2 and 3, and revises value-chain reporting requirements. Several provisions are still under legislative review and subject to change.
In what format do ESRS disclosures have to be filed?
ESRS disclosures must be published as part of the management report, in Inline XBRL (iXBRL) format tagged against the ESRS XBRL taxonomy. Formist produces an XBRL-JSON datapoint file that can be used to validate the tagged report before filing.
Do non-EU companies need to comply?
Non-EU groups with significant EU presence (more than EUR 450 million net turnover in the EU for two consecutive years, plus an EU subsidiary or branch meeting thresholds) fall under CSRD for FY2028 reports (as revised by Omnibus). Many also report voluntarily to meet investor and customer expectations.
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