disclosures

name	disclosures
description	Use when structuring EU mandatory sustainability reporting — one row per ESRS datapoint per reporting year (E1–E5 environmental, S1–S4 social, G1 governance) with narrative, quantitative KPIs, IRO classification, and assurance evidence for XBRL filing. The CSRD/ESRS disclosure register.
atomPath	csrd/disclosures
coordinate	csrd/disclosures · 7/descent · 42fcef45
contentUuid	38e4ee5b-62b9-5b88-a5d0-e04ca001ea55
diamondUuid	7c38ce08-2c2e-803a-a033-9db133920345
uuid	42fcef45-bf77-8223-86b5-057136059b1a
horo	7
typography	{"partition":"csrd","bondDegree":19}
standards	["EU CSRD Directive 2022/2464","EU EFRAG ESRS-XBRL taxonomy","EU ESRS 1 General Requirements","EU ESRS 2 General Disclosures","EU SFDR 2019/2088 sustainable-finance","EU Taxonomy Regulation 2020/852","EU-CSRD","EU-ESRS","GHG-Protocol","IFRS S1 general-sustainability-disclosure","IFRS S2 climate-disclosures","ISO 14064-1:2018 ghg-quantification (basis for ESRS E1)","ISO 14064-1:2018 ghg-quantification (basis for ESRS E1)`","ISO-14064-1","OECD GRI Standards","XBRL","— the instrument reads SKILL.md) -->"]
bindings	[]
signatures	{"computationUuid":"23c3d598-0712-8b9e-86d2-ddbbc4b4114e","stages":[{"stage":"path","stageUuid":"42d87685-4469-8d8d-ad0f-b3fec575bd74"},{"stage":"trinity","stageUuid":"f3d068b9-f877-8b24-9d8a-614be4dab41a"},{"stage":"boundary","stageUuid":"50072567-48d1-8c74-8d9b-69ff20ebcff9"},{"stage":"links","stageUuid":"e92cf626-78bc-8be8-8a55-e521345e3b26"},{"stage":"horo","stageUuid":"fbcdb313-f4e7-86de-896e-a50c38a1fab7"},{"stage":"seal","stageUuid":"ab8206c5-d899-82d6-a4d0-72b32ebbef7e"},{"stage":"uuid","stageUuid":"4e52663b-d767-8a87-bc8a-be78919641d8"}]}
version	2

csrd-disclosures

CSRD Disclosures — EU CSRD Directive 2022/2464 + ESRS 1/2 mandatory.

This is the single-folder collection node: index.ts (schema + standards banners), co-located seed.ts (opening data) and index.test.ts (invariant checks) live here. One folder per collection ⇒ no scatter ⇒ no drift.

Standards

• @standard ISO 14064-1:2018 ghg-quantification (basis for ESRS E1)

• EU CSRD Directive 2022/2464

• EU ESRS 1 General Requirements

• EU ESRS 2 General Disclosures

• ISO 14064-1:2018 ghg-quantification (basis for ESRS E1)

• EU EFRAG ESRS-XBRL taxonomy

• IFRS S1 general-sustainability-disclosure

• IFRS S2 climate-disclosures

• ISAE 3000 limited-assurance (rises to reasonable-assurance under CSRD by 2028)

• EU SFDR 2019/2088 sustainable-finance

• EU Taxonomy Regulation 2020/852

• OECD GRI Standards

• ISO-27001 A.5.23 cloud-service-tenant-isolation

Composes: [[fiscal/periods/carbon/emissions]] · [[accounting]] · [[field]] · [[hooks]] · [[standard]].

Law — [[law]]: exactly one row per ESRS datapoint per reporting year, each carrying its narrative, quantitative KPI, IRO classification and assurance evidence — the single XBRL-filable unit of the CSRD/ESRS register.