ESRS: EFRAG publishes its "XBRL Taxonomy".
ESRS: EFRAG publishes its "XBRL Taxonomy".
Gegevens
- Nummer
- 2024/101
- Publicatiedatum
- 9 september 2024
- Auteur
- Editorial staff
- Rubriek
- News
On August 30, EFRAG presented a set of documents constituting the XBRL Taxonomy of ESRS "Set 1 (the 12 so-called transversal and thematic European Sustainability Reporting Standards). The XBRL Taxonomy is a computer language used to digitally "tag" sustainability information declared by companies in their reports.
Please note that EFRAG's copy is not the final version. It has now been forwarded to the European Securities and Markets Authority (ESMA), which must also work on it. It will then be up to the European Commission, on the basis of this work, to formally adopt an XBRL Taxonomy (via a new delegated act). So, all is not yet done!
EFRAG has published :
an Excel version of the XBRL Taxonomy on ESRS (available without XBRL software);
an explanatory note;
examples of XBRL reports.
The entire package can be downloaded from EFRAG website.
A XBRL taxonomy for disclosures about environmentally sustainable business activities (in line with the EU Taxonomy Regulation) is also proposed by EFRAG.
This document is auto translated by Deepl.