An ESRS data points checklist is the one document almost every CSRD project reaches for in its first week, and the one that most often turns out to be a static PDF nobody can act on. A list of standards is not a working tool: it does not track who owns what, whether a requirement is even material to your business, or how close you are to done. This one does. It is a full Excel workbook covering all 80 Disclosure Requirements across the ESRS, built for the person who actually has to produce the sustainability statement.
🔑 What you get
- All 80 ESRS Disclosure Requirements — ESRS 2 (12, always mandatory) plus E1–E5, S1–S4 and G1 (68 topical), sourced from Commission Delegated Regulation (EU) 2023/2772.
- A materiality tracker that does the work once. Assess each of the 10 topical standards a single time; every Disclosure Requirement under it updates automatically by formula.
- Priority flags pre-set from real assurance risk — High/Medium/Low on every requirement, not left blank for you to guess.
- A climate deep-dive breaking ESRS E1 into 30 individual datapoints, because it carries the heaviest scrutiny of any standard.
- A live progress dashboard and a Readiness view by pillar — Governance & Strategy, Climate, Other Environment, Social, Business Conduct — every figure a formula, not a snapshot.
- Formulas and reference text locked so a stray edit cannot break the materiality lookup or the dashboard; only the fields you should touch are open.
On this page
What’s Inside the ESRS Data Points Checklist
Ten tabs, each with one job. Nothing here is decorative — every sheet either collects an input once or computes something from inputs collected elsewhere.
| Tab | What it does |
|---|---|
| Cover | A shareable title page — pass the file to a colleague without a covering email. |
| Instructions | Five-minute setup guide: how materiality flows through the workbook, what’s locked, and what each tab is for. |
| Materiality Tracker | Assess impact and financial materiality for each of the 10 topical standards, once. |
| ESRS 2 — General Disclosures | The 12 Disclosure Requirements every CSRD reporter must complete, regardless of materiality. |
| Full DR Checklist | All 68 topical Disclosure Requirements, with materiality pulled in automatically from the tracker. |
| Climate (E1) Deep Dive | The 9 climate Disclosure Requirements broken into 30 individual datapoints. |
| Progress Dashboard | One master completion percentage with a visual bar, plus a breakdown by status and by priority. |
| Readiness | The same progress split into five pillars, so you can see which part of the programme is furthest behind. |
| 2026 Revision Tracker | What changed when the European Commission revised the ESRS on 3 July 2026, and what to verify before a live filing. |
| Glossary & Sources | Every acronym explained, plus the primary legal texts this checklist is built on. |
Who This Is For
Built for the person who owns the sustainability statement, not the person who signs off on it from a distance: ESG reporting managers running a gap assessment, controllers pulled into a CSRD project without a dedicated headcount, and consultants who need a working file they can hand to a client rather than a slide summarising the regulation.
How It Works
- Assess materiality once. Open Materiality Tracker and mark each of the 10 topical standards Material, Not material, or Pending — with a one-line rationale.
- Let the formulas do the repetition. Every Disclosure Requirement under that standard in Full DR Checklist updates its Materiality Status automatically. You never mark it twice.
- Work the checklist. Assign an Owner, confirm or override the suggested Priority, and move Status through Not started → In progress → Reviewed (internal) → Assured as evidence accumulates.
- Point to your evidence. Use the Evidence column to name where the disclosure actually lives — a report page, a database export, a policy document.
- Watch the dashboard move. Overall Completion, the priority breakdown and the Readiness-by-pillar view all update the moment you change a Status cell — nothing to refresh or recalculate by hand.
Why We Built It This Way
Most checklists in this category are one of two things: a PDF appendix copied out of the regulation, or a paid platform module you cannot use until you have bought the platform. Neither answers the actual first question a CSRD project has, which is not “what does the standard say” but “where do we stand, and on what.”
Three decisions follow from that. Formulas are protected so the materiality lookup and the dashboard survive contact with a real team — only Status, Priority, Owner, Data Source, Evidence, Target Date and Notes are editable; everything else, including every calculation, is locked with no password required to remove it if you need to. Priority is pre-populated, not left blank — defaults reflect typical assurance scrutiny (gross GHG emissions and workforce health and safety default to High; internal carbon pricing defaults to Low), because a genuinely useful starting point beats an empty column. Climate gets its own tab because ESRS E1 carries more assurance weight than any other standard, and a single row per Disclosure Requirement hides more than it reveals at that level of scrutiny.
What this is not: legal or assurance advice, and it is not affiliated with EFRAG or the European Commission. It is an independent reference tool. Confirm current applicability with your auditor or CSRD lead before relying on it for a live filing.
The 2026 ESRS Revision
On 3 July 2026 the European Commission adopted revised ESRS alongside a new voluntary standard for smaller companies, cutting mandatory datapoints by roughly 60–70% and removing every voluntary disclosure. This checklist is built on the disclosure requirement architecture of the original Commission Delegated Regulation (EU) 2023/2772 — the stable, currently-documented legal text most Wave 1 and Wave 2 preparers report against.
One detail matters more than the rest for anyone using this file: the new value-chain cap lets companies with 1,000 employees or fewer refuse information requests beyond the voluntary standard, except for ESRS E1-6, gross Scope 1, 2 and 3 GHG emissions, which remains requestable from suppliers of any size. The 2026 Revision Tracker tab inside the workbook covers this in full, with the primary source cited.
Frequently Asked Questions
What exactly is an ESRS data points checklist?
It is a structured list of every Disclosure Requirement a company must address under the European Sustainability Reporting Standards — the technical standards behind the CSRD. A genuinely useful version, like this one, goes further than a list: it tracks which requirements are material to your business, who owns each one, what evidence supports it, and how close the whole sustainability statement is to complete.
Is this checklist free, and is there a catch?
Yes, free to download with no email address required. It is built by AiGreenTools, an independent AI ESG software evaluation platform — the checklist is a standalone reference tool, not a trial or a lead magnet for a paid product.
Does this replace the need for CSRD software?
For a first gap assessment, a single-entity reporter, or a consultant scoping a project, this checklist can be the whole toolkit. For a multi-entity group needing supplier portals, audit-trail automation and assurance workflows at scale, a dedicated platform earns its cost — see our Best ESG Reporting Software ranking to compare options.
Which software does the checklist work in?
It is a standard .xlsx file. It opens natively in Microsoft Excel, Google Sheets and LibreOffice Calc. Dropdown lists, conditional formatting and formulas were tested across all three; the visual progress bars use a text-based formula (REPT) specifically so they render correctly outside Excel too.
Why are some cells locked, and how do I unlock them?
Every Disclosure Requirement description, category and calculation is locked so that normal use — filtering, sorting within a section, typing into the Status or Owner columns — cannot accidentally break a formula elsewhere in the workbook. No password is set. If you need to edit a locked cell, such as correcting a Disclosure Requirement description, use Review > Unprotect Sheet; Excel will not prompt for a password.
Is this checklist still accurate after the July 2026 ESRS revision?
The Disclosure Requirement structure reflects the original, currently-documented Commission Delegated Regulation (EU) 2023/2772, which remains the legal basis most Wave 1 and Wave 2 preparers report against. The workbook’s 2026 Revision Tracker tab summarises what changed on 3 July 2026 and flags the one detail every user should verify: gross Scope 1, 2 and 3 GHG emissions remain requestable from suppliers of any size despite the new simplification.
Where to Go Next
For the regulation behind this checklist, see What Is CSRD? To choose a platform once your gap assessment is done, compare Best ESG Reporting Software 2026 and Best Carbon Accounting Software 2026. Browse every scored platform in the CSRD & ESRS Reporting category, or the wider free resources library for more templates. Every score on this site follows our published methodology. Primary sources: EFRAG and the European Commission.
