ESRS report, step 1: determine the scope

Modified on Tue, 29 Apr at 12:35 PM

Go to the "Reports" tab in your ESRS module in the left-hand menu. Create a new report or click on an already existing one.



Once you have opened the report, you can see all the disclosure requirements that are part of the ESRS reporting in Step 1, "Determine Scope." If you have previously conducted a double materiality analysis with Daato, certain disclosure requirements and data points will already be activated or deactivated. In the "Report on?" column, it will show for each disclosure requirement and data point whether it is included (green) or excluded (grey). Even if the scope has been automatically defined by the integrated materiality assessment, it is advisable to review all disclosure requirements again and make adjustments if necessary. For more information on how to integrate the double materiality analysis into the report and how the automatic selection based on the materiality analysis works, you can refer to this article.

 


If you have not conducted a double materiality analysis with Daato, all disclosure requirements are enabled by default. However, you can manually deactivate or reactivate them at any time, depending on the results of your materiality analysis, which you may have conducted outside of Daato. You can easily adjust the selection by toggling the switch in the "Report on?" column. This gives you full control and allows you to modify the selection based on your own decisions and the results of the materiality analysis.


You can also make use of phase-in provisions and exclude certain disclosure requirements. If you do so, for example with disclosure requirement E1-9, a window will appear prompting you to provide reasons for temporarily excluding the requirement from your report or for including it despite the phase-in. Once you click “Confirm,” the disclosure requirement will be excluded or included as part of your ESRS reporting and will become inaccessible or accessible accordingly.

In addition, you have the option to exclude voluntary datapoints. You can manually deselect individually marked datapoints or exclude multiple datapoints at once by selecting several disclosure requirements and using the header of the standard to exclude all voluntary datapoints within that standard with a single click.





If you want to provide additional disclosures beyond what is required, you can do so by clicking "Add Company-Specific Disclosure Requirements."



Once you have completed the list of disclosures to be included or excluded from your report, click on "Mark as Completed" and navigate to Step 2.





The data points differ from the EFRAG IG 3 list. Why?

In some cases, the data points in the IG3 list can only be represented through multiple questions and are therefore depicted in the software by multiple data points. In other cases, the opposite is true, where data points from IG3, for example, are actually only part of another data point. The completeness of the data points in our software has been confirmed by the auditor Rödl & Partner and has also been reviewed once again by the auditor DDP against the latest EFRAG IG3 data point list as part of the PS880 audit, fully covering all the data points mentioned therein. Upon request, we will be happy to provide you with a document that contains a complete mapping of the IG3 data point IDs to our data points. Please contact us at support@daato.net for this.


How are "Conditional" and "Alternative" Datapoints handled?

Conditional data points in Daato are either explicitly named with the corresponding conditions from the ESRS or are controlled by preceding questions that influence the subsequent data points. For example: "Does XZ exist?" – If "No" is selected, no further associated data points will appear.

Alternative data points are represented in Daato through appropriate naming (e.g., "Amount of produced or used microplastics") or free-text fields that provide full flexibility in answering. Additional information regarding the entries can always be added through the comment function.


Why can data points be marked as non-material if the disclosure requirement is material?

The disclosure of information required under a disclosure requirement concerning key figures (including their individual data points) does not have to be reported if the information is not material (ESRS 1 para. 34). This applies to almost all data points. However, it is important that the essence of a disclosure requirement is maintained, even if various data points within it are marked as non-material, as long as the disclosure requirement itself is material.

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