ESRS Coverage
governance
systemic
This metric measures the percentage of applicable ESRS (European Sustainability Reporting Standards) fields that are covered by an organization’s software systems, processes, and documentation. It indicates how well digital products and delivery processes are prepared to support CSRD‑compliant sustainability reporting.
In a Green Agile context, ESRS Coverage connects product development, data availability, and governance requirements. By making reporting readiness visible at metric level, teams can proactively identify gaps and avoid late, manual, or error‑prone reporting efforts.
Classification
- Category: Governance, Reporting & Compliance
- Measurement Frequency: yearly
- Responsibility:
- Product Lead (Owner)
- Green Agile Coach (Review)
Impact
A high ESRS Coverage indicates strong organizational readiness for regulatory sustainability reporting. It reduces compliance risk, shortens reporting cycles, and improves auditability. Low coverage highlights missing data sources, unclear responsibilities, or insufficient system support for sustainability disclosures.
Because this metric aggregates readiness across systems, processes, and teams, it represents a systemic impact. It supports governance by enabling early alignment between regulatory requirements, product strategy, and technical implementation.
Calculation
ESRS Coverage is calculated as the percentage of applicable ESRS fields that are covered:
\[\text{ESRS Coverage (\%)} = \frac{\text{Covered ESRS Fields}}{\text{Applicable ESRS Fields}} \times 100\]The target is to continuously increase this value and reach as close to 100% as possible, depending on regulatory scope and materiality assessments.
Example
Assume an organization has identified 120 applicable ESRS fields based on its CSRD materiality assessment. For the current reporting year, 96 fields are fully supported by available data, processes, and system outputs.
Using the formula:
\[\frac{96}{120} \times 100 = 80\%\]This result indicates good progress but also highlights remaining gaps that require action before full CSRD compliance is achieved.