The reporting standards

The revised ESRS datapoint status, requirement by requirement

What this register doesOne row per disclosure requirement you report: its status in the standards we hold, what the amending directive removes or leaves to the delegated act that revises ESRS, and the source behind each line. The table below is rendered from the held ESRS set and the amending articles; the register under it keeps your own list, requirement by requirement. Where the revised status is not stated in the text we hold, the field says so.

Buyer task 13. Grounded in 3 provisions of the article record, each cited on the row.

The article behind every field

Amending article	Changes	The provision, one page each	Who it binds
Article 2(6)	2013/34/EU, Article 29b	What the reporting standards must do	Undertakings and groups applying the sustainability reporting standards.
Article 2(7)	2013/34/EU, Article 29c	Article 29c deleted	Undertakings that previously read Article 29c; the article itself is repealed.
Article 2(4)	2013/34/EU, Article 19a(1) and 19a(3)	The sustainability statement duty and the value chain cap	Reporting undertakings above the two tests; value chain partners with fewer than 1 000 employees are protected by the cap.

The table this register rests on

Status read from the held ESRS text: a disclosure requirement stated as shall disclose is mandatory, one stated as may disclose is voluntary, and a requirement the amending directive removes is removed. The revision mandated by recital 18 of Directive (EU) 2026/470 is by a delegated act that is not held here, so the revised status of a datapoint is not stated in the text held. ESRS 2 and the IRO-1 disclosure requirements are always disclosed, whether or not a topic is material, and that is a fact of the held standard.

Disclosure requirement	Topic, in our words	Status in the standards we hold	What the amending directive states about it
ESRS 2 BP-1	The general basis on which the statement is prepared	mandatory	ESRS 2 is always disclosed, whatever the materiality assessment finds; the amending directive states no change to this requirement.
ESRS 2 BP-2	Disclosures in relation to specific circumstances	mandatory	ESRS 2 is always disclosed; no change stated in the text held.
ESRS 2 GOV-1	The role of the board and its composition	mandatory	ESRS 2 is always disclosed; the board keeps collective responsibility under amended Article 33(1).
ESRS 2 GOV-4	A statement on due diligence	mandatory	ESRS 2 is always disclosed; the due diligence process it describes is reshaped by amended Article 8.
ESRS 2 SBM-1	Strategy, business model and value chain	mandatory	The revenue-by-sector datapoints in paragraphs 40(b) and 40(c) were to start with the sector standard; the sector-standard empowerment is removed, so that start date no longer has a source.
ESRS 2 SBM-3	The matters that count, and how they shape strategy and the business model	mandatory	The anticipated-financial-effects datapoint in paragraph 48(e) was phased in for the first year; the amending directive states no change to the requirement itself.
ESRS 2 IRO-1	How the undertaking finds and weighs the matters that count	mandatory	Always disclosed jointly with ESRS 2, whether or not the topic is material.
ESRS 2 IRO-2	The disclosure requirements covered by the statement	mandatory	Always disclosed. Where climate change is assessed as not material, the explanation is a detailed one under the held standard.
ESRS E1-1	The plan for moving the business to a low-carbon footing	mandatory	The amending directive repeals the separate transition plan duty in the due diligence directive but states no change to this ESRS disclosure; the revision is by the delegated act.
ESRS E1-6	Gross Scope 1, 2 and 3 and total greenhouse gas emissions	mandatory	Phased in for undertakings not exceeding 750 employees in the first year under the held standard; no change stated.
ESRS E1-9	The money effects expected from climate risk and opportunity	mandatory	Phased in for the first year under the held standard; no change stated.
ESRS E2-6	The money effects expected from pollution	mandatory	Phased in under the held standard; no change stated.
ESRS E3-5	The money effects expected from water and marine matters	mandatory	Phased in under the held standard; no change stated.
ESRS E4, all requirements	Biodiversity and ecosystems	mandatory	Undertakings not exceeding 750 employees may omit the whole standard for the first two years under the held standard; no change stated.
ESRS E5-6	The money effects expected from resource use and circularity	mandatory	Phased in under the held standard; no change stated.
ESRS S1, all requirements	Own workforce	mandatory	Phased in for the first year for undertakings not exceeding 750 employees under the held standard; no change stated.
ESRS S1-7	People who work for the undertaking but are not on its payroll	mandatory	May be omitted for the first year under the held standard; no change stated.
ESRS S1-14	Health and safety at work	mandatory	Some datapoints may be omitted for the first year under the held standard; no change stated.
ESRS S1-17	Incidents, complaints and grave human rights cases	mandatory	No change stated in the text held.
ESRS S2, all requirements	Workers in the value chain	mandatory	May be omitted for the first two years for undertakings not exceeding 750 employees under the held standard; no change stated.
ESRS S3, all requirements	Affected communities	mandatory	May be omitted for the first two years for undertakings not exceeding 750 employees under the held standard; no change stated.
ESRS S4, all requirements	Consumers and end-users	mandatory	May be omitted for the first two years for undertakings not exceeding 750 employees under the held standard; no change stated.
ESRS G1-1	Conduct rules and the culture behind them	mandatory	The requirement is subject to the materiality assessment; no change stated.
ESRS G1-4	Cases of corruption or bribery	mandatory	The requirement is subject to the materiality assessment; no change stated.
ESRS 1, the definition of may disclose	Voluntary datapoints	voluntary	The held standard defines may disclose as voluntary disclosure that encourages good practice, against shall disclose, which the standard prescribes. Some datapoints are voluntary, for example the timeframe an undertaking may give for adopting a policy or a target it has not yet adopted; the revision will further distinguish mandatory from voluntary datapoints (Directive (EU) 2026/470, recital 18).
Sector-specific ESRS	Sector standards for the sector the undertaking operates in	removed	The empowerment to adopt sector-specific standards is deleted by amended Article 29b of Directive 2013/34/EU (Article 2(6) of Directive (EU) 2026/470); sector guidance may still be issued, and the Commission may delete the sector datapoints in SBM-1.
Article 29c limited standard	The limited reporting standard for listed small and medium-sized undertakings	removed	Article 29c of Directive 2013/34/EU is deleted by Article 2(7) of Directive (EU) 2026/470.
Article 19a(6) and 19a(7) derogations	The limited reporting derogation and the two-year opt-out for listed smaller undertakings	removed	Paragraphs 6 and 7 of Article 19a of Directive 2013/34/EU are deleted by Article 2(4), point (c), of Directive (EU) 2026/470, as the Article 2(4) record states.
The act revising ESRS	The delegated act that revises the first set of ESRS	mandatory	The Commission has half a year from the amending directive taking effect to bring the revised set forward. It is to cut the points of least use, put figures ahead of narrative, and separate the points that bind from those that do not (Directive (EU) 2026/470, recital 18). That act is not held here, so the revised status of any datapoint it touches is not stated in the text held.

Add a row

Disclosure requirement, as the standard numbers it	Topic, in our words	Status in the standards we hold	Cited to	Reading

Specimen: a worked row from this register

The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.

Disclosure requirement, as the standard numbers it	Topic, in our words	Status in the standards we hold	Cited to	Reading
ESRS E1-6	Gross Scope 1, 2 and 3 and total greenhouse gas emissions	mandatory	ESRS E1-6, as held in Commission Delegated Regulation (EU) 2023/2772 (ESRS set 1)	ESRS E1-6, Gross Scope 1, 2 and 3 and total greenhouse gas emissions: mandatory in the standards held, cited to ESRS E1-6, as held in Commission Delegated Regulation (EU) 2023/2772 (ESRS set 1). The revised status is not stated in the text held, because the act revising ESRS is not held here. See Directive (EU) 2026/470, amended Article 29b, and recital 18.

A topical reading, never an equivalence

CSRD: Double materiality assessment (held requirement CSRD-ESRS1-DM), confidence high. Topical reading only, not an equivalence: amended Article 29b reshapes what the standards must require, and this held control is the ESRS double materiality requirement the standards carry. The revision named in recital 18 touches the same topic; the two are read together and one is not a mapping to the other.

What this register does not do

It does not state the revised status of a datapoint the delegated act has not settled: the act revising the first set of ESRS is not held here, so the field says not stated in the text held. It does not reproduce the standard, only the disclosure requirement and the topic in our own words.

Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.

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