library_version string | regulation_version string | source string | note string | datapoints list |
|---|---|---|---|---|
0.1.0 | 2023-2772 | Commission Delegated Regulation (EU) 2023/2772 adopting the first set of European Sustainability Reporting Standards (ESRS). EU legal texts are public documents; this curated subset is Esgard's own compilation with added search metadata. Revised ESRS (adopted 3 July 2026, applies FY2027) tracked separately as a version... | Curated core subset (~70 datapoints of ~1,144). Focus: ESRS 2 cross-cutting + E1 climate + S1 workforce + G1 business conduct. 'mandatory' reflects ESRS 2 requirement; topical datapoints are mandatory only where the topic is material. | [
{
"id": "ESRS2.BP-1.01",
"standard": "ESRS 2",
"dr": "BP-1",
"name": "General basis for preparation of the sustainability statement",
"datapoint_type": "narrative",
"description": "Basis for preparation, scope of consolidation and inclusion of value chain information.",
"search_terms": [... |
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Check out the documentation for more information.
Esgard — ESRS Datapoint Library (open)
Curated CSRD/ESRS datapoints derived from Commission Delegated Regulation (EU) 2023/2772 (v0.1: ~70 datapoints across ESRS 2, E1, S1, G1).
Used by the Esgard compliance copilot for document-to-datapoint mapping. Fields: id, standard, disclosure_requirement, name, datapoint_type, description, search_terms, unit_hints, regulation_version, phase_in, mandatory.
Licensing: derived from EU public legal texts; see the Esgard repository (MIT).
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