Configuring the ESRS Questionnaire
Last updated on 2024-11-01
Overview
Once you have created an ESG report as an ESG Master and entered the master data, configure the ESRS questionnaire. The ESRS questionnaire is based on the ESRS requirements, and can be configured individually. The ESG Data Collectors specified in the master data must fill out the ESRS questionnaire once configuration is complete.
Structure of the ESRS Questionnaire
The ESRS questionnaire is displayed in a tree structure to make it easier to recognize which elements belong to which superordinate element and the current position of the user in the hierarchy. The questionnaire consists of the following hierarchy elements: categories, standards, sections, disclosure requirements, and questions:
Hierarchy of the ESRS questionnaire
The ESRS questionnaire includes the following categories:
- General Disclosures
- Environmental
- Social
- Governance
Each category provides access to the corresponding ESRS standards and the sections, disclosure requirements, and questions the standard contains.
General Functions
Using the context menu or information icons on the right-hand side, you can do the following:
- For categories: Click the three-dot icon
to show or hide all subordinate elements. - For disclosure requirements: Click the information icon
to view the original text of the guideline the disclosure requirement is based on. - For questions: Click the three-dot icon to display a preview of how the question will be displayed to the ESG Data Collector(s) or to view the original text of the guideline the question is based on.
Guideline text for a question from the ESRS questionnaire
Configuring the ESRS Questionnaire
You can include or exclude questions from the questionnaire by activating or deactivating the respective check box. The following applies:
- When configuring a new questionnaire, all elements are included by default.
- If you include a superordinate element, all of its child elements will also be included.
- If you exclude a child element, the check box of all its superordinate elements will be changed to
to visualize that there is at least one question under the superordinate element that has been excluded from the questionnaire. - Content that has been excluded is grayed out.
Options for including or excluding questions
All reporting entities that have been defined in the master data administration as data collectors are automatically assigned to the whole ESRS questionnaire. However, you can assign the reporting entities to certain parts of the ESRS questionnaire to create customized questionnaires and collect data specifically assigned to a reporting entity.
Questionnaire builder with assignment state per element
Assigning or Unassigning Reporting Entities
To assign certain reporting entities to a part of the questionnaire or remove this assignment, click the button of the element for which you want to change the assignments. 
Button with assignment state for 'General Disclosures'
In the subsequently displayed dialog, you can assign or unassign the required reporting entities.
Assigning reporting entities to the 'General Disclosures' category
Icons for Assignment States
The following icons are used to display an assignment state:
Icon
Description
- In case of an organization element: All of the reporting entities that are part of this organization element are fully assigned to this element (only relevant for users who use Lucanet.Financial OLAP Server).
- In case of a reporting entity: The reporting entity is assigned to this element and to all of the subordinate ESRS questionnaire elements.
- In case of an organization element: The organization element contains at least one assigned and at least one unassigned reporting entity (only true for users who use Lucanet.Financial OLAP Server).
- In case of a reporting entity: The reporting entity is assigned to at least one of the subordinate elements but not to all of the subordinate elements.
- In case of an organization element: None of the reporting entities of the organization element are assigned (only true for users who use Lucanet.Financial OLAP Server).
- In case of a reporting entity: The reporting entity is not assigned to this element or to any of its subordinate elements.
Note: To assign reporting entities to the whole ESRS questionnaire or remove this assignment completely, return to the master data administration and manage the reporting entities accordingly.
Example of a Configuration
In the following example, 11 reporting entities have been assigned to the General Disclosures category in total. 9 of the reporting entities are only partially assigned, i.e. in this example, 2 reporting entities cannot access 1. Basis for Preparation.
Assignment status for the 'General Disclosures' category and its subordinate elements
The tooltip that appears when hovering over the organigram icon reflects this accordingly:
Tooltip with information of assigned reporting entities
Starting Data Collection
Once you have configured the ESRS questionnaire, you can release the ESG report for data collection. Once you have done this, the ESG Data Collectors can begin entering data in the ESRS questionnaire and the Emissions Module. Click Start data collection to begin this process.
Start data collection
Once you have clicked Start data collection, you will not be able to make any more changes to the scope of the ESRS questionnaire, including the assignment of reporting entities. As such, make sure that you have adapted the ESRS questionnaire to suit your needs before data collection begins.