CSRD · ESRS · digital reporting
ESRS reporting software: map the disclosures and tagging
ESRS reporting software can organise sustainability data, materiality decisions, evidence and disclosure drafting for a company’s CSRD reporting process.
A platform’s template does not determine whether the company is in scope or what is material.
EFRAG’s revised-ESRS XBRL taxonomy work is still in progress and tagging is not yet mandatory.
VSME is a separate voluntary standard with its own template and digital outputs; see the dedicated VSME reporting software guide.
For the underlying disclosures and current legal status, read the sister publication’s ESRS reference.
Disclosure workflow
What should the software map?
Test whether the platform connects the materiality result to the applicable ESRS disclosure, its value-chain boundary, datapoint, source, owner and review record.
Ask how the software distinguishes mandatory disclosures from conditional items and entity-specific information.
From materiality to report
Scope
From materiality to report
Materiality
From materiality to report
Data
From materiality to report
Output
Use the current EFRAG and EU materials as the authority for the applicable text and taxonomy, not a vendor’s content library.
Digital tagging status
What should you test about XBRL?
EFRAG’s current digital-reporting work describes the revised ESRS taxonomy and its development status.
The software demo should identify the taxonomy version, show the mapping behind a tag, validate the resulting report and export the tagged file.
Do not treat a vendor’s XBRL feature as evidence that the filing is legally required or that the software is certified.
The applicable technical standards and filing rules control that question.
For a software buyer’s separate guide to tagging features and exports, see XBRL sustainability tagging software.
Separate SME route
How does VSME fit?
VSME is a voluntary SME reporting standard with its own EFRAG materials.
A platform may offer both VSME and ESRS workflows, but the demo should show how it keeps the applicable framework and output distinct; see the VSME software guide.
For the standard itself, see the VSME guide; do not assume an ESRS template automatically answers a VSME request.
Vendor-owned claims
What does a vendor say about ESRS support?
Workiva describes its own sustainability reporting platform as supporting ESRS, sustainability data collection, report drafting and XBRL tagging.
That is a vendor statement, not an independent confirmation of legal compliance or filing acceptance.
Buyer checklist
What should you ask before signing?
One datapoint
Source
One datapoint
Map
One datapoint
Review
One datapoint
File
Ask how the product handles revised standards, updates taxonomy mappings, retains prior-period values and gives an assurance provider access without surrendering control of the evidence.
Software demo · evidence check
ESRS workflow demo coverage
Tick a test only when the vendor has demonstrated it with a representative record and shown the evidence or export.
0 of 4 tests demonstrated (0%). This is a checklist result, not a score for the vendor.
Still to test: Trace a datapoint to its source, owner and period; Show its disclosure mapping and materiality context; Demonstrate taxonomy version and validation handling; Export narrative, evidence and tagged output.
Illustrative buyer case
How might a UK parent with EU reporting duties test a software claim?
Illustrative only: a UK parent with an in-scope EU subsidiary needs to map relevant ESRS datapoints, manage evidence and check the exact digital-reporting status before relying on a software claim.
One record, checked end to end
Source
One record, checked end to end
Method
One record, checked end to end
Review
One record, checked end to end
Output
Order of work
What should happen before a software decision?
Buyer sequence
1. Confirm the entity and scope
Buyer sequence
2. Map datapoints and evidence
Buyer sequence
3. Check taxonomy status
Buyer sequence
4. Test reports and exports
Decision points
What should the buyer carry into the decision?
- ESRS scope depends on the applicable law and entity facts.:ESRS scope depends on the applicable law and entity facts.
- A draft taxonomy is not an adopted tagging requirement.:A draft taxonomy is not an adopted tagging requirement.
- VSME is a separate voluntary route for eligible SMEs.:VSME is a separate voluntary route for eligible SMEs.
Ask the vendor to identify the taxonomy version and reproduce one datapoint-to-tag mapping.
Choose ESRS software by the data lineage, taxonomy mapping and export it can demonstrate against the current owner materials.
Frequently asked
ESRS software questions, answered
What should ESRS reporting software produce?
It should support the entity’s applicable disclosures, the materiality decisions and the evidence behind reported data.
If digital tagging is in scope, confirm the taxonomy version, export format and validation process.
Is ESRS XBRL tagging mandatory?
EFRAG’s draft revised-ESRS taxonomy update states that digital tagging is not yet mandatory while technical standards are pending adoption.
Check the current EU and ESMA position before filing.
Does VSME use the same reporting software as ESRS?
Some platforms may support both, but VSME is a separate voluntary standard for SMEs.
Test whether the vendor distinguishes VSME data requests from ESRS disclosures and supports the relevant output format.
Does EFRAG certify ESRS software?
No. EFRAG develops technical advice and materials; it does not certify software.
A vendor’s support claim should be checked against the standard and any current owner-published technical specifications.
What should we test in an ESRS software demo?
Trace one material datapoint through its source, value-chain boundary, owner, review and report output.
Then test taxonomy mapping, version changes, conditionality, export and assurance access.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- EFRAGEuropean Sustainability Reporting Standards
- EFRAGDigital reporting with XBRL
- EFRAGDraft List of Datapoints for revised ESRS
- EFRAGVSME standard and implementation materials
- EUR-LexRevised European Sustainability Reporting Standards, Delegated Regulation (EU) 2026/1563
- EUR-LexVoluntary sustainability reporting standard for SMEs
- EUR-LexCorporate Sustainability Reporting Directive (CSRD)
- EUR-LexDirective amending sustainability reporting rules
- European CommissionCorporate sustainability reporting
- ESMAESEF taxonomy
- XBRL InternationalCertified software
- European CommissionEU Taxonomy for sustainable activities
- EFRAGImplementation guidance and supporting materials
- IFRS FoundationIFRS Sustainability Disclosure Taxonomy
- UK Endorsement BoardUK-adopted international accounting standards
- FRCUK digital reporting taxonomies
- WorkivaSustainability reporting platform
Vendor describes its own platform, ESRS support and XBRL features.
- DBTUK Sustainability Reporting Standards