Tag ESRS disclosures

Introduction

Use this article when preparing a sustainability report that requires ESRS tagging. ESRS disclosures are tagged using block tags and allow the XBRL engine to identify sustainability disclosures required under the European Sustainability Reporting Standards (ESRS).

Summary

After following these steps, ESRS disclosures are linked to the appropriate taxonomy elements, ensuring that the sustainability information is included correctly in the XBRL filing.

Steps

Apply an ESRS disclosure tag to a section

1. Enable Tagging Mode.
2. Navigate to the section containing the disclosure you want to tag.

3. Locate the tag area displayed above the section.

   If no tags have been assigned yet, this area displays No block tags set.

4. Click No block tags set.
5. Search for the appropriate ESRS disclosure. You can filter the tags using the Taxonomy filter in the pop-up.
6. Select the disclosure from the available list.
7. Repeat the process if additional disclosure tags are required for the same section.
8. Save the changes.

The selected disclosure tags are displayed above the section for easy review.

Apply an ESRS disclosure tag to a paragraph

If a disclosure applies only to part of a section, you can tag a specific paragraph instead.

1. Place the cursor inside the paragraph.
2. Navigate to the Insert tab.
3. Open the XBRL menu and select XBRL Block tag.
4. Select the appropriate ESRS disclosure.
5. Save the changes.

The disclosure is now applied only to the selected paragraph.

Remove an ESRS disclosure tag

1. Open the assigned disclosure tags.
2. Click the selected disclosure again, or
3. Click the x icon next to the assigned disclosure.

The disclosure tag is removed immediately.

Expected Result

The selected sections and paragraphs are linked to the appropriate ESRS disclosures.

Assigned disclosures are visible above the tagged content, making it easy to review and validate the sustainability tagging throughout the report.

Remarks

• Multiple ESRS disclosures can be assigned to the same section when required.
• Use section-level tagging where possible and paragraph-level tagging only when a disclosure applies to a specific part of the content.
• The same disclosure should not be nested within itself. For example, a paragraph should not use the same disclosure tag that is already applied to its parent section.
• ESRS disclosure tags are currently not included in the output of the iXBRL package. This is because current legislation does not yet require these ESRS disclosure tags to be part of the filing output. You can still use ESRS disclosure tags in Tangelo to prepare, structure, and review sustainability disclosures.