ESRS (European Sustainability Reporting Standards)

The European Sustainability Reporting Standards (ESRS) are the mandatory reporting standards under the Corporate Sustainability Reporting Directive (CSRD). Developed by EFRAG and adopted by the European Commission, they define exactly what companies must disclose about their sustainability performance.

The ESRS are organised into three categories:

Cross-cutting standards:

• ESRS 1: General requirements
• ESRS 2: General disclosures (mandatory for all companies)

Topical standards , Environmental:

• E1: Climate change
• E2: Pollution
• E3: Water and marine resources
• E4: Biodiversity and ecosystems
• E5: Resource use and circular economy

Topical standards , Social:

• S1: Own workforce
• S2: Workers in the value chain
• S3: Affected communities
• S4: Consumers and end-users

Topical standards , Governance:

• G1: Business conduct

Together, the ESRS contain over 1,100 individual datapoints. Companies report only on topics determined to be material through their double materiality assessment.