Information materiality: which disclosures and datapoints you report

A material topic opens a reporting area; it does not commit you to every Disclosure Requirement inside it. This subject covers the two-step test, the decision log that defends it, and entity-specific disclosures where the standards leave a gap.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission

Edition written against

ESRS 2023 legal baseline and Commission-adopted revised ESRS 2026, with explicit version gate

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

ESRS Entity-Specific Disclosures: When the Standards Do Not Cover a Material IRO

How to identify a coverage gap, select credible sources, design metrics and preserve comparability, verifiability and assurance readiness

Decision guide · 11 min ESRS Information Materiality: Why a Material Topic Does Not Make Every Datapoint Mandatory

How to distinguish a material IRO, topic or sub-topic, Disclosure Requirement, Application Requirement and individual datapoint

Decision guide · 9 min

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