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Status Future consideration
Workspace IBM Envizi - ESG Suite
Categories ESG Reporting Frameworks
Created by Guest
Created on Dec 11, 2024

RELATED IDEAS

Tagging ESRS Data Points as Non-Material

See this idea on ideas.ibm.com

Users are looking for more granularity when it comes to non-materiality – Users would like to be able ‘shade-out’ or tag specific data points as non-material so that they can see in the platform what data they need to report within each individual ESRS topic and sub-topic, and what data they don’t need to report. The outputs of Double Materiality Assessments go down to a data point level of granularity, so they would like to see that reflected within Envizi's SRM.

This would enable users to clearly see what individual data points they need report against within topics - rather than all the data points associated with each ESRS topic – which may not all be material. They see this as better ‘gap-analysis’ capabilities, as they can see ‘real’ gaps, rather than just datapoints they know they don’t need to report.

Idea priority High
Needed By Quarter
IBM Wide Managed Tags: Ideas Market: EMEA - UKI, Market: EMEA - NCEE
  • Post comment
  • Admin
    Vergelle Parrocha
    Reply
    |     Mar 3, 2025

    Hi Ross! This March we are releasing our current support for double materiality, which will include being able to capture materiality at the topic level and question level. We have built this based on our continuous review and validation of ESRS requirements for double materiality.

    We will continue to monitor demand for this feature and assess how it fits into our long-term development plans to continually support users in their reporting journey, specifically with double materiality. That said, we completely acknowledge that users want to have some workflow within SRM at the data point level and not just at the question level.

  • Admin
    Vergelle Parrocha
    Reply
    |     Feb 21, 2025

    Hi Ross! Thanks for this idea. At the moment what we've released is the ability to tag impact & financial materiality scores at the question level (DR in ESRS) as requirements to disclose ESRS is generally at the question/DR level (based on EFRAG ESRS Q&A Document released Nov 2024). We are keeping in mind users' preference to know materiality at the data point level, however building workflows and tags at the level of a field in an SRM questions requires significant technical investment. We will look to see different avenues where this need can be met.

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