The number of data points varies enormously from one
non-financial reporting standard to another. This depends on a number of factors.
It's no longer just a question of measuring one's carbon footprint. While some standards will only deal with environmental information, others will include governance and social impact in their analysis. Moreover, for each of these dimensions, the reference systems may have a more or less in-depth analysis.
The number of data points to be taken into account will also depend on your materiality analysis. For example, does the protection of biodiversity or water resources concern your business? If so, in some standards you will need to include data points on these criteria.
The CSRD
ESRS standards, for example, currently include 1178 data points, both quantitative and qualitative information, but it is unlikely that a company will need to complete them all.