EFRAG has published the XBRL Taxonomy for set 1 of the European Sustainability Reporting Standards (ESRSs). This taxonomy enables the digital tagging of information disclosed applying the ESRSs.
In addition, EFRAG has published the XBRL Taxonomy for information required under Article 8 on how and to what extent an entity's activities are associated with taxonomy-aligned economic activities.
The taxonomy on ESRSs and Article 8 information will form the basis for the European Securities and Market Authority (ESMA) to develop Regulatory Technical Standards for tagging the sustainability statement prepared under ESRSs.
More information is available in the press release on the EFRAG website.