---
title: "Structure of the Report Questionnaire"
description: "The ESRS, ESRS 2.0, or VSME questionnaire consists of several elements that are displayed in a tree structure and offers you various functionalities."
source_url: https://support.lucanet.cloud/en/documentation/esg-reporting/questionnaire-builder-esgrep/structure-questionnaire
language: en
last_updated: 2023-08-16
---
# Structure of the Report Questionnaire

## Overview

The [ESRS](https://support.lucanet.cloud/en/documentation/glossary.md#esrs), [ESRS 2.0](https://support.lucanet.cloud/en/documentation/glossary.md#esrs-20), or [VSME](https://support.lucanet.cloud/en/documentation/glossary.md#vsme) questionnaire consists of several elements that are displayed in a tree structure and offers you various functionalities. Before starting to configure your questionnaire, familiarize yourself with the setup and general functions and, in case of working with an ESRS questionnaire, with the possible impact of mapping the results of a [double materiality assessment](https://support.lucanet.cloud/en/documentation/glossary.md#double-materiality-assessment) (DMA) on the ESRS questionnaire structure.

## General Structure

The ESRS, ESRS 2.0, or VSME questionnaire is displayed in a tree structure to make it easier to recognize which elements belong to which superordinate element and the current position of the user in the hierarchy. The questionnaire consists of the following hierarchy elements: categories, standards, sections, disclosure requirements, and questions:

Hierarchy of the ESRS questionnaire

The questionnaires include the following:

- The **ESRS** questionnaire includes the categories **General Disclosures**, **Environmental**, **Social**, and **Governance** and can be displayed in English, German, or French.
- The **ESRS 2.0** questionnaire provides the same questionnaire structure as the standard ESRS hierarchy, i.e., **General Disclosures**, **Environmental**, **Social**, and **Governance**. However, compared to ESRS, the ESRS 2.0 structure is shorter and less complex.
- The **VSME** questionnaire includes the categories **General Information**, **Environmental Metrics**, **Social Metrics**, and **Governance Metrics** and can be displayed in English, German, French, Italian, Spanish, Polish, or Dutch.

Each category provides access to the corresponding ESRS or VSME **standards** and the **sections**, **disclosure requirements**, and **questions** the standard contains.

## General Functions

Using the context menu or information icons on the right-hand side, you can do the following:

- For **categories**: Click the three-dot icon to show or hide all subordinate elements.
- For **disclosure requirements**: Click the information icon to view the original text of the guideline the disclosure requirement is based on.
- For **questions**: Click the three-dot icon to display a preview of how the question will be displayed to the ESG Data Collector(s) or to view the original text of the guideline the question is based on.

Guideline text for a question from the ESRS questionnaire

## Impact of Mapping DMA Results on Structure

If you, as an ESG Administrator, have chosen **ESRS** as report guideline and activated the option **Double materiality assessment** when creating the ESG report, you will automatically have access to a pre-configured ESRS questionnaire, i.e. as soon as all reporting entities assigned to the ESG report have submitted their DMA reports, the ESG solution will automatically apply this information to the relevant parts of the ESRS questionnaire. The following applies:

- If a reporting entity **marked** a topic, sub-topic, or sub-sub-topic as having either [financial](https://support.lucanet.cloud/en/documentation/glossary.md#financial-materiality) or [impact materiality](https://support.lucanet.cloud/en/documentation/glossary.md#impact-materiality), this reporting entity is **assigned** to the respective element in the ESRS questionnaire.
- If a reporting entity did **not** mark a topic, sub-topic, or sub-sub-topic as having either financial or impact materiality, this reporting entity is **not assigned** to the respective element in the ESRS questionnaire.
- If **none** of the reporting entities marked a topic, sub-topic, or sub-sub-topic as having either financial or impact materiality, then the respective element is automatically **excluded** from the ESRS questionnaire.
- **All other parts** of the ESRS questionnaire that are not mapped in the DMA report are **included** in the ESRS questionnaire and **assigned** to all reporting entities.

{% idea-box %}
Keep in mind: You can change this presetting by configuring the ESRS questionnaire according to your needs (see [Configuring the Report Questionnaire](https://support.lucanet.cloud/en/documentation/esg-reporting/questionnaire-builder-esgrep.html?appId=aemshell.md#confquest)).
{% /idea-box %}