Build a CSRD / ESRS Sustainability Statement (Digital XBRL Tagging)

Q: What does the Build a CSRD / ESRS Sustainability Statement (Digital XBRL Tagging) skill do?

Convert double-materiality sustainability data (ESRS E1 climate/GHG Scope 1-2-3, social, governance, EU Taxonomy KPIs) into the CSRD sustainability statement digitally tagged in Inline XBRL with the ESRS taxonomy and embedded in the ESEF management report, under Directive (EU) 2022/2464 and the ESRS

Q: How do I run the Build a CSRD / ESRS Sustainability Statement (Digital XBRL Tagging) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Q: Which region does the Build a CSRD / ESRS Sustainability Statement (Digital XBRL Tagging) skill cover?

European Union. It targets the local tax authority / e-invoicing format described on this page.

Skill: Convert sustainability data into the ESRS-tagged sustainability statement (iXBRL)

Region: European Union (EU-wide) Category: Sustainability reporting — Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464; ESRS) Does: Takes an undertaking's sustainability data (the double-materiality disclosures across environment, social, governance) and produces the CSRD sustainability statement within the management report, digitally tagged in Inline XBRL using the ESRS XBRL taxonomy, embedded in the ESEF annual report. Standard: Directive (EU) 2022/2464 (CSRD) · Delegated Reg. (EU) 2023/2772 (ESRS Set 1) · ESRS XBRL taxonomy (EFRAG/ESMA) · ESEF (Reg. (EU) 2019/815)

CSRD requires reporting under the European Sustainability Reporting Standards (ESRS) in a dedicated section of the management report, and — once the ESRS digital taxonomy applies — digitally tagged (iXBRL) so disclosures are machine-readable. Reporting follows a double-materiality assessment (impact + financial). Scope and timing phase in by company size/type, and the standards/taxonomy are evolving (incl. simplification "omnibus" changes) — confirm the applicable ESRS set, taxonomy version, and your wave's start date before generating.

When this applies

Large undertakings and listed SMEs in scope of CSRD, by the phased application timeline for the reporting year.
The sustainability statement sits inside the (iXBRL) management report / ESEF annual report.
Disclosures are driven by the entity's materiality assessment against ESRS topical standards.

Input data required

Group	Fields
General (ESRS 2)	basis of preparation, governance, strategy, IRO (impacts/risks/opportunities) management, materiality results
Environment	E1 Climate (GHG Scope 1/2/3, targets, transition plan), E2 Pollution, E3 Water, E4 Biodiversity, E5 Circular economy
Social	S1 Own workforce (headcount, pay gap, collective bargaining), S2 Value-chain workers, S3 Communities, S4 Consumers
Governance	G1 Business conduct
EU Taxonomy	Regulation (EU) 2020/852 alignment: turnover/CapEx/OpEx % eligible & aligned
Tagging	the ESRS datapoint (taxonomy element) for each quantitative/narrative disclosure; context, unit, scale

Structure (ESRS iXBRL inside ESEF)

management-report.xhtml (ESEF)
└── Sustainability statement section
    ├── ix:nonFraction  (quantitative datapoints, e.g. esrs:GrossScope1GreenhouseGasEmissions)
    ├── ix:nonNumeric   (narrative datapoints / block-tagged disclosures)
    └── contexts/units in ix:resources (entity LEI; tCO2e and currency units)

Quantitative ESRS datapoints (e.g. GHG emissions, % pay gap) are tagged as facts; narrative datapoints are tagged with ix:nonNumeric; the EU Taxonomy KPIs reuse the taxonomy-regulation templates.

Reporting rules

Double materiality: disclose a topical standard's datapoints where material on impact or financial grounds; document the assessment under ESRS 2 IRO-1/IRO-2.
GHG (E1-6): report Scope 1, Scope 2 (location- and market-based) and material Scope 3 in tCO2e; state the consolidation approach and methodology.
EU Taxonomy: present eligible vs aligned turnover/CapEx/OpEx percentages with the prescribed templates.
Tagging: mark up each disclosed datapoint with its ESRS taxonomy element; mandatory vs voluntary tagging per the applicable taxonomy phase; values must reconcile to the narrative.

Worked example (E1-6 GHG, one tagged datapoint)

<p>Gross Scope 1 GHG emissions:
  <ix:nonFraction name="esrs:GrossScope1GreenhouseGasEmissions"
                  contextRef="FY2025" unitRef="tCO2e" decimals="0"
                  format="ixt:num-dot-decimal">125000</ix:nonFraction> tCO2e
</p>
<p>Gross Scope 2 GHG emissions (market-based):
  <ix:nonFraction name="esrs:GrossMarketBasedScope2GreenhouseGasEmissions"
                  contextRef="FY2025" unitRef="tCO2e" decimals="0"
                  format="ixt:num-dot-decimal">48000</ix:nonFraction> tCO2e
</p>

(Unit tCO2e declared in ix:resources; entity context uses the issuer LEI as in the ESEF report.)

Validation checklist

Materiality assessment documented (ESRS 2); only material topical datapoints disclosed
E1 GHG Scope 1/2 (and material Scope 3) reported in tCO2e with methodology stated
EU Taxonomy turnover/CapEx/OpEx eligibility & alignment presented per template
Each disclosed datapoint tagged with the correct ESRS taxonomy element; narrative block-tagged
Embedded as iXBRL in the ESEF management report; contexts/units consistent and reconciling
Correct ESRS set + taxonomy version for the reporting wave; passes XBRL conformance

Last updated: 2026-06-04 — confirm the applicable ESRS standards set, the ESRS XBRL taxonomy version and mandatory tagging scope, your CSRD application wave, and any "omnibus" simplification changes against the current European Commission / EFRAG / ESMA specifications before use.