# ESEF iXBRL Tagging Plan > Create and validate an ESEF Inline XBRL tagging plan for CSRD / ESRS sustainability statements: ESRS XBRL taxonomy version selection, block-tag inventory, detailed-tag inventory, dimensional design, anchoring of extension concepts, Arelle/vendor validation plan, EFRAG/ESMA rule checks, OAM filing rehearsal log, and annual taxonomy maintenance. Tags: CSRD, ESRS, ESEF, Inline XBRL, XBRL, Digital Reporting, EFRAG, ESMA, Sustainability Reporting, GRC ## Example Prompts - Create an ESEF iXBRL tagging strategy memo and block-tag inventory for our ESRS sustainability statement - Build a detailed-tag inventory with concept, dimension, period, decimals, unit, source, and owner for our CSRD datapoints - Draft an anchoring plan for entity-specific ESRS taxonomy extensions and identify wider/narrower anchors - Prepare an Arelle and vendor validation plan for ESEF RTS, ESMA, EFRAG, and formula linkbase checks - Create a filing rehearsal log for OAM dry runs and annual ESRS taxonomy maintenance URL: https://rakenne.app/skills/esef-ixbrl-tagging-plan/index.md Try this skill: https://rakenne.app/a/?skill=esef-ixbrl-tagging-plan ## Overview Create and validate an ESEF Inline XBRL tagging plan for CSRD / ESRS sustainability statements: ESRS XBRL taxonomy version selection, block-tag inventory, detailed-tag inventory, dimensional design, anchoring of extension concepts, Arelle/vendor validation plan, EFRAG/ESMA rule checks, OAM filing rehearsal log, and annual taxonomy maintenance. Use this skill when sustainability and finance teams need a controlled handoff from ESRS authoring to ESEF filing production. It keeps the tagging plan tied to the CSRD program source files, the ESRS 2 IRO-2 index, the datapoint index, and the evidence archive. ## What It Covers - **Strategy** - taxonomy version, entry point, tagging tool/vendor, RACI, controls, and filing timeline. - **Inventories** - block tags for narrative sections and detailed tags for numerical or selected text datapoints. - **XBRL design** - explicit dimensions, typed dimensions, segment/scenario treatment, units, decimals, scale, sign convention, and duplicate fact controls. - **Anchoring** - extension concepts, base ESRS taxonomy anchors, wider/narrower relationship, business rationale, and reviewer challenge. - **Validation and filing rehearsal** - Arelle/vendor checks, EFRAG/ESMA/ESEF rules, formula linkbase checks, OAM dry runs, error logs, retests, and sign-off. - **Maintenance** - annual taxonomy uplift, change-impact analysis, extension retirement, regression checks, training, and evidence retention. ## Example Conversation > **You:** We have a draft FY2026 CSRD sustainability statement and finance needs an ESEF tagging plan. Sustainability owns the ESRS narrative, finance owns the existing annual financial report ESEF process, and our vendor wants block tags, detailed tags, dimensions, and extension anchors by next week. > > **Agent:** I will reconcile `program/entity-profile.md`, `program/material-topics.md`, `program/datapoint-index.csv`, `program/evidence-index.md`, and the ESRS 2 IRO-2 index first. Then I will produce the tagging strategy memo, block-tag inventory, detailed-tag inventory, dimensional design, anchoring plan, validation plan, filing rehearsal log, and maintenance plan. > > **You:** We do not know the final ESRS taxonomy version yet, and the OAM portal test has not been scheduled. > > **Agent:** I will mark those as filing blockers with `[PENDING: confirm current taxonomy/OAM rule]`, assign owners, and avoid treating the plan as ready for live submission. The plan will include a dry-run schedule and validation evidence requirements before final sign-off. > > **Agent:** Drafted `output/esef-ixbrl-tagging-plan.md` plus `output/esef-block-tag-inventory.csv` and `output/esef-detailed-tag-inventory.csv`. Running `validate_esef_ixbrl_tagging_plan` now. > > **Agent:** Result: `INCOMPLETE`. Missing items: typed-dimension design, formula linkbase checks, and extension reviewer approval. I will add those sections and rerun validation before handoff to finance and the tagging vendor. ## Sample Output Excerpt Excerpt from the tagging strategy memo and inventory sections produced by the skill. --- ```markdown # ESEF iXBRL Tagging Plan ## Scope and taxonomy basis Issuer: Northwind Manufacturing SE LEI: [PENDING: company secretary] Reporting period: FY2026 OAM venue: [PENDING: legal filing owner] Regulatory basis: - Delegated Regulation (EU) 2019/815 - ESEF RTS. - ESRS XBRL taxonomy version: [PENDING: confirm current EFRAG release]. - ESMA Reporting Manual ESEF: applied for Inline XBRL filing conventions. - CSRD digital reporting context: sustainability statement within the annual report. Tooling: - Tagging platform/vendor: Workiva [PENDING: vendor contract reference]. - Independent validation: Arelle version [PENDING], vendor rule pack version [PENDING]. ## Ownership matrix | Activity | Sustainability | Finance/ESEF | Legal | Vendor | Assurance | |---|---|---|---|---|---| | Source narrative freeze | R | C | C | I | C | | Tagging judgement | C | A/R | I | R | C | | Extension approval | C | A/R | C | R | C | | OAM submission test | I | R | A/R | C | I | ## Block-tag inventory | section_id | heading | disclosure_requirement | block_concept | owner | status | |---|---|---|---|---|---| | ESRS2-SBM3 | Material impacts, risks and opportunities | ESRS 2 SBM-3 | esrs:DisclosureOfMaterialImpactsRisksAndOpportunitiesTextBlock | Sustainability reporting | Draft | | E1-6 | Gross GHG emissions | ESRS E1-6 | esrs:DisclosureOfGrossScopes123AndTotalGHGEmissionsTextBlock | Climate data owner | Draft | ## Detailed-tag inventory | datapoint_id | concept_qname | period | unit | decimals | dimensions | evidence_ref | |---|---|---|---|---:|---|---| | E1-6-001 | esrs:GrossScope1GHGEmissions | FY2026 duration | tonnes CO2e | 0 | GHG scope = Scope 1 | EVID-GHG-2026-001 | | E1-5-004 | esrs:EnergyConsumptionFromRenewableSources | FY2026 duration | MWh | 0 | Energy source = renewable | EVID-ENERGY-2026-004 | ## Anchoring plan Extension concept `ext:EntitySpecificSupplierDecarbonisationSpend` is proposed because no base ESRS taxonomy concept captures the supplier decarbonisation programme cost pool disclosed in E1-3. Base anchor: `esrs:CapitalExpenditure` (narrower). Reviewer challenge and approval are pending finance/ESEF. ``` ## Extension Tools **`validate_esef_ixbrl_tagging_plan`** validates a Markdown/text/CSV-style ESEF tagging artefact after drafting or revision. It supports `auto`, `full_plan`, `block_inventory`, `detailed_inventory`, `dimensional_design`, `anchoring_plan`, `validation_plan`, `filing_rehearsal_log`, and `maintenance_plan` modes. The validator checks: - Taxonomy version / entry point, ESEF RTS, ESRS XBRL taxonomy, ESMA Reporting Manual ESEF, CSRD digital reporting, and OAM venue context. - Block-tag inventory fields: section ID, ESRS Disclosure Requirement, block/textBlock concept, owner, reviewer, status, and rationale. - Detailed-tag inventory fields: concept/QName, dimension, period, decimals, unit, source/evidence, sign convention, and scale. - Dimensional design: explicit dimensions, typed dimensions, domain members, defaults, segment/scenario use, duplicate facts, and aggregation controls. - Anchoring: extension concepts, base ESRS taxonomy anchor, wider/narrower/equivalent relationship, rationale, reviewer challenge, and approval status. - Validation and filing rehearsal: Arelle, vendor rule packs, EFRAG/ESMA rules, formula linkbase checks, error severity, remediation owner, retest, OAM dry run, and final sign-off. - Maintenance: annual taxonomy uplift, change-impact analysis, extension retirement, regression checks, owner training, and evidence archive retention. ## Getting Started Start from a CSRD / ESRS program workspace with the DMA, ESRS 2, topical ESRS outputs, datapoint index, and evidence index available. Ask the agent to build the ESEF iXBRL tagging plan, then provide any vendor export, prior-year ESEF taxonomy files, validation reports, and OAM guidance. Run the validator after each draft. Treat missing taxonomy confirmation, unresolved validation errors, skipped OAM rehearsal, or absent legal/finance sign-off as blockers rather than filing-ready exceptions. --- Back to [Skill Library](https://rakenne.app/skills/index.md)