The European Sustainability Reporting Standards (ESRS)
The ESRS are reporting standards for sustainability within the EU. They provide a window into business operations, offering insights into their social and environmental impacts. The ESRS are 12 in total, divided into two categories: cross-cutting disclosures and topical disclosures.
Cross-cutting Disclosures
These are broad standards that all companies must include in their reporting. ESRS 1 contains mandatory principles for the preparation and disclosure of sustainability statements in accordance with the CSRD. ESRS 2 details the disclosures all companies must include in their sustainability reporting. These disclosures apply to all sustainability matters.
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Topical Disclosures
The ESRS framework also includes 10 topical standards that focus on specific ESG topics: 5 environmental standards, 4 social standards, and 1 governance standard.
Environmental Standards
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Governance Standard
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Social Standards
Own Workforce
Workers in the Value Chain
Affected Communities
Consumers & End-Users