ESRS Module – Roles & Permissions Guide

Modified on Wed, 21 May at 9:36 AM

The ESRS module supports companies in the structured collection and reporting of sustainability-related information in line with the requirements of the European Sustainability Reporting Standards (ESRS). To ensure clear responsibilities and efficient workflows, the module offers several user roles – ESRS Module Manager, ESRS Entity Manager, ESRS Entity Approver, and ESRS Reporter. Each role comes with specific permissions and responsibilities designed to ensure the quality, traceability, and consistency of the data. The following overview outlines how each role is integrated into the reporting process and which functionalities are available to them.

ESRS Module Manager	The ESRS Module Manager holds the highest level of permissions within the module — regardless of entities. They can manage all reports, assessments, and settings, and assign users. However, intervening in the aggregation or approval of data is only possible if they are also assigned the corresponding entity-level roles (e.g., ESRS Entity Manager or ESRS Entity Approver).
ESRS Entity Manager	The ESRS Entity Manager has access to reports that include the entities assigned to them and can enter data, submit requests, and manage the data collection process within those reports. They are also responsible for managing users for these entities and their subordinate entities.
ESRS Entity Approver	The ESRS Entity Approver is responsible for approving data. They can view reports for the entities assigned to them, approve data entries, or reopen the data collection process. Active participation in data entry or user management is only possible if they are also assigned additional roles.
ESRS Reporter	The ESRS Reporter is responsible for processing and assessing the disclosures assigned to them. They can view the report and the Gap Analysis, complete data points, and submit requests. Access to other reports or disclosures, as well as user management, is not part of their permissions.

In the following, you will find a detailed overview of the roles and their respective permissions within the ESRS module. The breakdown outlines which actions are available to each user type and where their limitations lie. This transparency helps clarify who is responsible for which tasks within the module. The overview supports a better understanding of responsibilities, enables clear role assignments, and promotes efficient teamwork.

ESRS Module Manager:

Module / Page	User can	User can't
Reporting Structure	• List all entities • Manage all entities • View user assignments for ESRS modules for all entities • Manage user assignments for ESRS modules for all entities • Each position for ESRS modules for all entities is assigned	• View user assignments for other modules • Be assigned to a position for other modules
Requests	• List all requests for the ESRS module • List and access your sent and received requests Complete all data points Send a response Reject the request Forward the entire request to another user Request data for any data point from another user View all responded data points Cancel the request Accept the response Request data correction for the response • Access all non-your requests for the ESRS module • View all data points with responses	• List and access requests from other modules
ESRS module	• Access to the Red Thread • Access to Analytics Manage Targets • Access to Double Materiality List, manage, and access all duplicate materiality assessments List and manage sustainability topics in Step 1 Manage surveys in Step 1 List and manage IROs in Step 2 Manage surveys in Step 2 View and modify IRO assessments in Step 3 View results in Step 4 • Access to Gap Analysis List, manage, and access all gap analysis reports List, include, and exclude all disclosures, and decide on data availability Be assigned to a disclosure • Access to Reporting List, manage, and access all reports Step 1: List all disclosure requirements, include and exclude them in the report scope Provide justification for excluding disclosure requirements Manage company-specific disclosure requirements Mark step as complete Step 2: Assign disclosure requirements to users Data collection method Determine Set up aggregation Store data point details Mark step as complete Step 3: Manually enter data for data points outside the aggregation and mark it as complete Request data for data points outside the aggregation View data for all companies in the aggregation Complete, request, and mark data points in the aggregation as complete for companies to which the user is assigned as the ESRS unit manager Submit data for all companies to which the user is assigned as the ESRS unit manager Request approval for all entities to which the user is assigned as the ESRS unit manager Reopen data collection for all entities to which the user is assigned as the ESRS unit manager or that are subordinate to an entity to which they are assigned as the ESRS unit manager Approve data for all entities to which the user is assigned as an approver List all disclosure requirements in step 3, change final entries, and mark it as complete Mark step as complete Step 4: Export report • Access settings Settings: Duplicate thresholds and definitions View and update materiality	• Change, submit, or reopen data collection for an entity in the aggregation unless they are listed as the entity manager for ESRS for that entity • Approve data for an entity in the aggregation unless they are listed as the ESRS approver for that entity

ESRS module managers can only populate data in the aggregation of specific units if they are also assigned to that unit as a manager for ESRS.

The assignment of disclosure requirements in step 2 is only possible for users with the roles Admin, Module Manager or Reporter.

ESRS Entity Manager:

Module / Page	User can	User can't
Reporting Structure	• List all entities and view user assignments for the ESRS module to which the user is assigned, as well as their predecessors and successors • Manage user assignments for the ESRS module for all entities to which the user is assigned as a report manager, as well as their successors • Be assigned to the unit manager position in the ESRS module for each entity	• View entities to which they are not assigned, unless they are predecessors or successors of those entities • View user assignments for other modules and be assigned to any position • Be assigned to the Approver position for the ESRS module
Requests	• List and access your sent and received requests • Access all your received requests Complete all data points Send a response Reject the request Forward the entire request to another user Request data for any data point from another user • Access all your sent requests View all responded data points Cancel the request Accept the response Request data correction for the response	• List or access not own requests
ESRS module	• Access reports List reports containing the entities to which the user is assigned as the unit manager in the aggregation Fill out data points in the aggregation for entities to which the user is assigned as the unit manager, request data for data points, mark data points as complete, submit data, and request approval for entities Reopen data collection for entities to which the user is assigned as the unit manager or that are a child entity	• Access to the Launchpad • Access to Analytics • Access to Double Materiality • Access to Gap Analysis •List reports that do not contain an entity to which the user is assigned as the Entity Manager • Manage reports • Access to Step 1 and Step 3 of the reports • Access data points that are part of a manual data collection in Step 2 • View entities in the aggregation to which the user is not assigned, unless they are predecessors or successors of those entities • Mark the aggregation as complete in Step 2 • Modify or submit entity data in the aggregation unless the Entity Manager position for ESRS is assigned for that entity • Reopen data collection for an entity in the aggregation unless the Entity Manager position for ESRS is assigned for that entity or its parent entity • Approve data for an entity in the aggregation • Access to Settings

ESRS Entity Approver:

Module / Page	User can	User can't
Reporting Structure	• List all entities to which the user is assigned, as well as their predecessors and successors • Display user assignments for the ESRS module for entities to which the user is assigned as an approver, as well as their predecessors and successors • Be assigned to an approver position in the ESRS module for each entity	• View entities to which they are not assigned, unless they are predecessors or successors of those entities • View user assignments for other modules • Manage any entity • Manage user assignments • Be assigned to any position for other modules • Be assigned to the position of unit manager for the ESRS module
Requests	• List your sent and received request • Access all your received requests Complete all data points Send a response Reject the request Forward the entire request to another user Request data for any data point from another user • Access all your sent requests View all answered data points Cancel the request Accept the response Request data correction for the response	• List or access not own requests
ESRS module	• Access reports List reports containing the entities to which the user is assigned as an approver of an aggregation Access these reports Approve data for each entity in the aggregation to which the user is assigned as an approver Reopen data capture for an entity in the aggregation to which the user is assigned as an approver	• Access to the Launchpad • Access to Analytics • Access to Double Materiality • Access to Gap Analysis • List reports that do not contain an entity to which the user is assigned as a sharer • Manage reports • Access to Step 1 and Step 3 of reports • Access to data points that are part of a manual data collection in Step 2 • View entities in the aggregation to which the user is not assigned, unless they are predecessors or successors of those entities • Mark the aggregation as complete in Step 2 • Modify or transfer entity data in the aggregation • Request approval for an entity • Reopen data collection for an entity if the user is not assigned as a sharer • Approve data for an entity in the aggregation if the user is not assigned as a sharer • Access settings

ESRS Reporter;

Module / Page	User can	User can't
Reporting Structure		• Access to the organizational structure • Assignment to any position for any module of any entity
Requests	• List your sent and received requests • Access all your received requests Complete all data points Send a response Reject the request Forward the entire request to another user Request data for any data point from another user • Access all your sent requests View all answered data points Cancel the request Accept the response Request data correction for the response	• List or access not own requests
ESRS module	• Access to Gap Analysis List of Gap Analysis reports containing a disclosure assigned to the user Management of all Gap Analysis reports Access to all Gap Analysis reports List and evaluate the disclosures assigned to the user Assignment to any disclosure • Access to reports List of reports containing a disclosure assigned to the user Assignment to a disclosure in Step 2 Access to all these reports Step 2: List of the disclosure assigned to the user Send requests for data points of the disclosures assigned to the user Step 3: List of the disclosures assigned to the user Enter data that is part of a manual data entry assigned to the user Update the final disclosures for the disclosures assigned to the user	• Access to the Launchpad • Access to Analytics • Access to Double Materiality • Manage Gap Analysis Reports • List and evaluate information in Gap Analysis reports to which the user is not assigned • Assign information in Gap Analysis to users and mark information as completed • Manage reports in Reporting • List reports in Reporting that do not contain information to which the user is assigned • Access to Step 1 of Reports • Access to Aggregation in Step 2 of Reports • List information to which the user is not assigned in Steps 2 and 3 of Reports • Access to Settings

Note: In addition to these roles, the ESRS module also includes entity-specific positions that are assigned in the organizational structure under "CSRD/ESRS User Assignments." The positions "Unit Manager" and "Approver" can be assigned to users for individual units. Certain permissions only apply if a user not only has the corresponding role but also holds the corresponding position in the unit in which the corresponding action is to be performed. Therefore, it is important to carefully assign the corresponding positions in the organizational structure in addition to correctly assigning roles.