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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
| Category | Count |
|---|---|
| Mandatory irrespective of materiality | 161 |
| Subject to materiality | 622 |
| Voluntary, phrased as may disclose | 269 |
| Conditional or alternative | 60 |
| Excluded for phase in | 7 |
| 161 plus 622, derived | 783 |
| Plus the voluntary items, derived | 1,052 |
| Official total published anywhere | none |
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.
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