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Stats › Cotations, IPO et opérations sur titres › Datapoint counts

Europe's sustainability standards carry 161 datapoints that must be disclosed whatever a company decides is material, and 622 more that depend on that decision

CatégorieCount
Mandatory irrespective of materiality161
Subject to materiality622
Voluntary, phrased as may disclose269
Conditional or alternative60
Excluded for phase in7
161 plus 622, derived783
Plus the voluntary items, derived1,052
Official total published anywhereaucun

The only verifiable absolute counts come from an explanatory note of May 2024 published by the standard setting advisory body, which labels the note itself non authoritative. No total is printed in it, so the two totals above are derived by addition. The standards themselves are twelve, eleven of which carry dedicated disclosure requirements; no official count of disclosure requirements was found.

No official total is published. The only verifiable absolute counts come from a non authoritative explanatory note. The revision cuts mandatory items by 61 per cent, but the quantitative ones by only 30 per cent.

161Mandatory regardless of materiality
622Subject to a materiality decision
269Voluntary
aucunPublished official total

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