Mapping of Sustainability Topics to ESRS Data Points

The mapping is based on the document "Mapping Sustainability Matters with Disclosure Requirements" (ID 177), published by EFRAG. It establishes a direct connection between the sustainability topics from ESRS 1 AR 16 and the specific disclosure requirements of the thematic ESRS standards. Once a topic is deemed material, the corresponding disclosure requirements of the relevant ESRS must be fulfilled (ESRS 1 Sec. 30).

A unique feature of Daato is the additional mapping down to the data point level. This has been audited by DDP auditors as part of the PS880 audit and enables an accurate and detailed representation of the relevant data points.

Benefits of the Mapping

• Automatic selection of relevant disclosure requirements and data points based on your individual materiality assessment
• Precise and detailed mapping at data point level
• Reduced workload through a predefined scope
• Full flexibility: Option to include or exclude disclosure requirements and data points individually and adjust the selection at any time

By combining the standardized EFRAG mapping with additional, practice-oriented assignments, Daato simplifies the reporting process in an automated way. This enables you to efficiently and reliably fulfill your disclosure requirements.

Example

ESRS E2 - Pollution
Substances of concern: Material
Substances of very high concern: Not Material

While EFRAG assigns both sustainability topics of the entire disclosure requirement E2-5, Daato provides a more detailed assignment at the data point level. The data points under §34 can clearly be assigned to the sustainability topic 'Substances of concern,' while the data points under §35 are clearly assigned to the topic 'Substances of very high concern.' Additionally, the data points under ESRS 2 MDR-M 77 a (Methods and Validation) are relevant once at least one of the two sustainability topics is classified as material and must be reported. They can only be excluded if neither 'Substances of concern' nor 'Substances of very high concern' are considered material.

The topics are directly assigned to the corresponding data points:

• How are data points handled that cannot be clearly assigned to a specific sustainability matter?
  If a clear assignment to a specific sustainability matter is not possible, or if the data point covers an entire sustainability area (e.g., Climate), the data point is assigned to all relevant subtopics within that area. This means that a data point will only be excluded if none of the relevant sustainability matters (e.g. "Climate Change Adaptation", "Climate Change Mitigation" and "Energy" within the Climate area) are material.

• Why are the data points related to energy not deactivated if 'Energy' is not classified as material?
  The data points related to 'Energy' are not deactivated, even if the sustainability matter 'Energy' is not classified as material in the Double Materiality Analysis, because the EFRAG document under E1 'Climate Change' in point (a) establishes that the topics 'Energy' and 'Climate Change Mitigation' are linked. This specifically applies to the data points in the disclosure requirement E1-5 'Energy Consumption and Mix' which cover aspects of energy consumption related to climate protection. Therefore, these data points are only excluded if both the matter of 'Energy' and the matter of 'Climate Change Mitigation' are not classified as material.

• Where can I view the complete mapping of sustainability topics to data points?
  Upon request, we are happy to provide you with the full mapping of the relevant data points. Simply reach out to our support team at support@daato.net.

• The mapping of the results of the materiality analysis to the ESRS disclosure requirements and data points does not make sense.
  Our mapping has been reviewed by the auditor DDP as part of the PS880 audit against the ESRS and the EFRAG mapping document and fully covers all the requirements mentioned therein. The fact that Daato offers the mapping down to the data point level at all is a unique selling point. Many only offer this at the level of the disclosure requirements.