How do I know which disclosures are mandatory?

For reporting standards such as CSRD, which are mandated by law, disclosures that are not required to be completed are marked with ‘Voluntary’ in brackets at the beginning of the disclosure description. Voluntary disclosures reflect best practices but may be omitted.

Any disclosures that do not contain ‘Voluntary’ in the disclosure description must be completed in order to comply with the regulation.