EU CSRD / ESRS Sustainability
CSRDfree10 data-quality rules for EU Corporate Sustainability Reporting Directive (CSRD) disclosures prepared under the ESRS and tagged in the ESEF/ESRS XBRL taxonomy. Covers required datapoint identification, ESRS datapoint conformance, units of measure, GHG Scope 1+2+3 consistency, non-negative metrics, reporting period, and duplicate suppression. Use it to validate the sustainability statement before filing.
Checks included (10)
Required Datapoint Fields Present
Each disclosed datapoint must carry the ESRS datapoint id, value, and reporting period.
Numeric Datapoints Carry a Unit
Numeric (monetary or measure) datapoints must report a unit of measure.
Reporting Entity LEI Present(entity_lei)
The reporting undertaking must be identified by its LEI.
Mandatory Disclosures Present
Datapoints flagged mandatory (and not subject to phase-in) for the entity must be reported, not left empty.
Datapoint Exists in the ESRS Taxonomy
The datapoint id must exist in the ESRS XBRL taxonomy for the reporting period.
Unit of Measure Is Valid
Reported units must come from the ESRS/units taxonomy (e.g. tCO2e, MWh, m3, EUR, pure, percent).
GHG Emissions Are Non-Negative(total_ghg)
Reported GHG emission metrics (tCO2e) cannot be negative.
Percentage Datapoints Are 0–100(percent_value)
Datapoints expressed as percentages must fall between 0 and 100.
Total GHG Equals Scope 1 + 2 + 3
Total reported greenhouse-gas emissions must equal the sum of Scope 1, Scope 2, and Scope 3 (within rounding).
One Value per Datapoint per Period(datapoint_context_key)
Each datapoint should be reported once per context (period + dimensions).