diff --git a/doc/api/esm.md b/doc/api/esm.md
index c4edc523571336..8b7b632f1cdad7 100644
--- a/doc/api/esm.md
+++ b/doc/api/esm.md
@@ -278,7 +278,16 @@ These CommonJS variables are not available in ES modules.
 
 `require` can be imported into an ES module using [`module.createRequire()`][].
 
-An equivalent for `__filename` and `__dirname` is [`import.meta.url`][].
+An equivalent for variable `__filename` and `__dirname` can be created inside
+each file with [`import.meta.url`][].
+
+```js
+import { fileURLToPath } from 'url';
+import { dirname } from 'path';
+
+const __filename = fileURLToPath(import.meta.url);
+const __dirname = dirname(__filename);
+```
 
 ### No <code>require.extensions</code>