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One of the changes the Corporate Sustainability Reporting Directive (CSRD) made to sustainability reporting in the EU is that it requires all reporting to conform to a digital format and include electronic tagging of information. EFRAG has been working with the global reporting platform XBRL to develop an ESRS XBRL Taxonomy for use in CSRD reporting. XBRL is mandatory in financial reporting in many countries, including the US. This will develop a platform for the electronic submission and tagging of disclosed data. A recent press release about EFRAG’s approval of the ESRS XBRL Taxonomy states:

“By thinking digital first, companies can ensure that their data is relevant, timely and accurate from the get go. Not only that, but once digital mandates kick in and they start to publish digital structured reports in Inline XBRL, the information required will be immediately accessible and useful for a wide range of stakeholders.”

Once the approved taxonomy is published, the public will have 60 days to consult on the document and provide feedback. The XBRL inline system allows companies to essentially link the pertinent information in their disclosure documents to specific required ESRS disclosures. This gives some flexibility in how reports are presented, while still allowing data to be standardized. The digital format may also prove useful to researchers and market participants as comparable information will be available on demand. Once EFRAG develops a final version of the taxonomy after public feedback it will be handed over to the European Commission and ESMA for implementation.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the editorial team by providing research and creating content on a spectrum of ESG… View Profile