EFRAG released a draft Excel file which contains cross-references, voluntary as well as mandatory disclosures.

This file includes 1178 datapoints corresponding to 12 ESRS. These data points contain information and/or data that are descriptive, semi descriptive, in absolute value, percentage, monetary unit, energy unit, or GHG and SFDR correspondences.

It will help organizations to perform a gap analysis between the available data and the requisite information.

Please download the Excel file here below. Please be aware that this is a draft version.