The Excel template provides
- An overview of all previous ESRS Governance (G1) datapoints
- An indication of how these datapoints change in the revised ESRS draft (kept / removed / amended / moved)
- An explanation by Tanso outlining what has changed
- A ready-to-use Excel template
Definitions
- Removed = The datapoint is no longer required in the revised ESRS draft
- Kept = The datapoint remains conceptually unchanged, with only minor adjustments for clarification and simplification
- Amended = The datapoint has been substantively modified
- Moved = The datapoint remains, but has been relocated within the ESRS (e.g. from a topical standard to the cross-cutting ESRS 2, or from a DR to an AR)
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