Copy data from an existing ESRS Delegated Act 2023 report to the ESRS Simplified Draft

When creating a new ESRS report based on the Simplified ESRS Draft, you can reuse data from an existing ESRS report created under the Delegated Act 2023.

This feature helps you transfer already collected data into the new structure and reduces manual effort when getting familiar with the updated draft standard.

How it works

When creating a new ESRS report based on the Simplified ESRS Draft:

• You will have the option to copy data from an existing ESRS report (Delegated Act 2023)
• Once selected, compatible data from the existing report will be transferred into the new report format

This allows you to continue working with previously collected data in the context of the new draft structure.

What gets copied

The system will only transfer data where a direct match between old and new data points exists. 

A direct match refers to a data point that exists in the new Simplified ESRS Draft with the same content, structure, and format as in the source report.

What does not get copied

Due to structural differences between the Delegated Act and the Simplified ESRS Draft, not all data can be transferred.

The following limitations apply:

• Data points that do not exist anymore in the new draft
• Data points that have been merged, restructured, or changed in format
• Newly introduced data points in the Simplified ESRS Draft
• Any content that cannot be mapped one-to-one

These elements must be reviewed, updated, or newly created in the new report.

Important notes

Draft status of the Simplified ESRS

The Simplified ESRS Draft is currently not yet adopted by the European Commission and remains subject to change.

This means:

• Structures and data points may still change
• Already transferred data may need to be revised later
• We cannot guarantee full compatibility with future final versions

Data transfer limitations

The copy function is designed to support your workflow - not to produce a final report.

Please note:

• Only identical data points are transferred
• Differences in structure or format may require manual re-entry
• Some data may be partially transferred or lost

Review is required

All transferred data should be carefully reviewed:

• Validate all data points for completeness and correctness
• Update or complement missing information
• Ensure alignment with the new structure and requirements

This also applies to narrative report content (e.g. disclosures), which is only carried over if the corresponding requirement still exists.