Supplementary Material to "Overview of XBRL Taxonomy Usage for Structured Sustainability Reporting in European Filings"

Hereby we provide supplementary material to the submitted paper "Overview of XBRL Taxonomy Usage for Structured Sustainability Reporting in European Filings". Two Excel spreadsheets have been provided containing the ESRS PoC XBRL taxonomy representation and a sample report of a tagged integrated annual report.

The research is expected to be presented at the 1st Conference on Sustainability at Széchenyi István University, Hungary, October 10-12, 2023. This framework leverages an examination of the existing taxonomy of ESRS to provide readers with insight into the essential glossary of disclosures and metrics considered critical by official regulatory sources. During the analysis, all XBRL data was retrieved from public sources and processed in the programming environment currently under development by the Széchenyi István University research team.