If material prior period errors are identified, disclose the nature of the error, corrections made (if practicable), or explain why correction is not possible.
CSRD
Nature of Prior Period Material Errors:
Clearly describe any material errors identified in previously reported sustainability data. Specify the type of error (e.g., miscalculations, incorrect assumptions, data omissions) and the areas affected (e.g., carbon emissions, ESG performance metrics).
Corrections for Prior Periods:
If errors have been corrected, provide details on:
The adjusted figures and how they differ from the originally reported data.
The methodology used to correct the errors.
The impact of corrections on sustainability performance indicators and trends.
Impracticability of Corrections:
If prior period corrections are not feasible, explain why (e.g., missing historical data, changes in reporting scope or methodology that prevent recalculations). Clearly state any alternative approaches used to maintain reporting consistency.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4157
Also in
BP-2 - Disclosures in relation to specific circumstances
- Has the company deviated from the standard medium- or long-term time horizons defined by ESRS 1? If so, specify your definitions and the reasons for applying them.
- If metrics include upstream and/or downstream value chain data estimated using indirect sources (e.g., sector averages or proxies), identify the metrics, describe the preparation basis, accuracy level, and any planned improvements.
- Identify any disclosed quantitative metrics or monetary amounts subject to high measurement uncertainty, specifying the sources of uncertainty and the assumptions, approximations, or judgments applied.
- If disclosing forward-looking information, indicate whether it is considered uncertain.
- If sustainability information preparation or presentation has changed from previous reporting periods, explain the changes, their reasons, disclose revised comparative figures (if possible), and indicate differences from prior figures.
- If the sustainability statement includes information from other legislation or reporting standards beyond ESRS, disclose this and specify any partial application with precise references.
- If incorporating information by reference, provide a list of the ESRS disclosure requirements or specific datapoints referenced.