Tag family

Value

Explanations

Type

Quantitative

Indicator for which a numerical value is requested.

Qualitative

Indicator for which a value of type "yes/no" or "text" is requested.

Compliance

Volontaire

Indicator whose publication is presented as voluntary or optional by the CSRD

E.g.: "The company may declare"

Option

Conditional

Indicator for which the reporting obligation is linked to the fact that the company meets other criteria.

E.g.: The fact that a company belongs to a high climate impact sector triggers specific reporting obligations.

Alternative

Alternative

Indicator for which multiple publication options (methodology, format) are accepted.

E.g.: GHG emissions calculation methodology according to the GHG Protocol or ISO14064-1

Progressivité

For all

Indicator for which a publication deadline is provided.

For all 1 year

Indicator for which a publication deadline of one year is provided.

For all 3 years

Indicator for which a publication deadline of 3 years is provided.

For all 1 year outside the EEA

Indicator for which a publication deadline of one year is provided for companies outside of the European Economic Area (EEA).

< 750 employees 1 year

Indicator for which a publication deadline of one year is provided for companies with fewer than 750 employees.

< 750 employees 2 years

Indicator for which a publication deadline of 2 years is provided for companies with fewer than 750 employees.

< 750 employees 3 years

Indicator for which a publication deadline of 3 years is provided for companies with fewer than 750 employees.

< 750 employees According to Annex C ESRS 1

Indicator for which a publication deadline is provided for companies with fewer than 750 employees, as specified in Annex C of the ESRS 1 (materiality).

For all awaiting sectoral standards

Indicator for which the requested information is valid until the publication of the sectoral ESRS.