Understanding the specific topics covered by your targeted ESG frameworks is a mandatory first step in scoping your reporting project. By reviewing the underlying taxonomy of these standards, you can accurately map the required data to the correct internal departments and engage the right stakeholders from the very beginning.
Understand Framework Taxonomy
Every major ESG framework is built upon a hierarchical tree structure to categorize its reporting requirements. This taxonomy breaks down broad sustainability concepts into highly specific, manageable units of data.
Topics: The highest level of categorization, typically splitting the framework into core pillars like Environmental, Social, and Governance.
Sub-topics: A narrower division within a topic, such as "Climate Change," "Own Workforce," or "Business Conduct."
Sub-sub-topics & Datapoints: The most granular level, representing the exact metrics, policies, or targets you must report (e.g., "Scope 1 Emissions" or "Percentage of female management").
Reviewing this tree structure is critical for framing your project. By identifying the specific sub-topics required, you instantly know which operational functions (HR, Procurement, Legal, Facilities) must be involved. This allows you to set clear expectations and assign appropriate Data Owners early in the process.
Navigate Taxonomies in the Workspace
You can explore the complete, granular tree structure of any activated framework directly within the data collection interface. The platform encapsulates this taxonomy within a dedicated filtering tool.
Navigate to the ESG Data menu in the main left-hand sidebar.
Click on the Data collection tab.
Locate the top filter bar and click the Frameworks drop-down menu.
Review the list of top-level frameworks currently activated for your workspace.
Click the small arrow icon positioned to the left of a specific framework name to expand its taxonomy tree.
Continue clicking the arrow icons next to the revealed sub-topics to drill down into the deepest levels of the framework's structure.
Tip: Checking the box next to any specific sub-topic in this expanded tree will instantly filter your main dashboard to display only the datapoints associated with that exact category.
Review Common Taxonomy Structures
While every framework is unique, looking at the structural examples of major global standards can help you anticipate the types of stakeholders you will need to engage.
The CSRD (ESRS) Structure
The European Sustainability Reporting Standards (ESRS) under the CSRD utilize a highly rigid, three-pillar taxonomy.
Cross-Cutting Standards: General requirements (ESRS 1) and General disclosures (ESRS 2).
Environmental Standards: Spanning from Climate Change (ESRS E1) to Resource Use and Circular Economy (ESRS E5). This requires heavy engagement from your environmental and operations teams.
Social Standards: Covering your Own Workforce (ESRS S1) through to Consumers and End-users (ESRS S4). This requires direct involvement from Human Resources, Health & Safety, and Customer Success teams.
Governance Standards: Focusing on Business Conduct (ESRS G1), requiring input from your Legal and Compliance departments.
The IFRS (ISSB) Structure
The International Financial Reporting Standards utilize a more financially focused, risk-based taxonomy.
General Requirements (IFRS S1): Focuses on core governance, strategy, risk management, and cross-thematic metrics.
Climate-related Disclosures (IFRS S2): Drills deeply into climate resilience, requiring transition plans, exact GHG emissions totals, and climate-related financial risks.