- The ESRS (European Sustainability Reporting Standards) are EFRAG's technical standards detailing what to disclose under the CSRD.
- 12 thematic standards across 3 pillars (E, S, G), built on double materiality.
- Auditable: data must be verified by a third party, like financial accounts.
- The draft revised ESRS reduce mandatory datapoints by over 60%.
Understanding what the ESRS are
The ESRS (European Sustainability Reporting Standards) are the European sustainability standards developed by EFRAG. They translate the requirements of the CSRD into a set of technical rules, to harmonize and strengthen the disclosure of environmental, social and governance (ESG) information. For their specific application within the directive, see understanding CSRD ESRS.
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ESRS and CSRD: a common European framework
The ESRS are the operational core of the CSRD, which first broadened non-financial reporting before the Omnibus package significantly narrowed its scope. The CSRD sets the obligation; the ESRS specify the content and method. Each company publishes its ESG information directly in its management report, based on the performance models and indicators dictated by the ESRS.
Structure of the ESRS standards
The ESRS cover three pillars, broken down into 12 standards:
- Environment (E): climate, biodiversity, water and resource management.
- Social (S): working conditions, human rights, community relations.
- Governance (G): strategy, ethics, sustainability governance and value chain.
Each theme requires quantitative (indicators) and qualitative (policies, procedures, controls) information. The cross-cutting standard ESRS 1 sets the general requirements, and companies must justify why some topics are deemed non-material through a double materiality analysis.
The main reporting requirements
- Standardized content: each topic has its key indicators and response format.
- Auditability: data must be verifiable by an external auditor, like financial data.
- Granularity: the first datasets held several hundred data points, reduced by over 60% in the draft revised ESRS.
- Double materiality: no data can be omitted without formal justification.
- Integration into management: ESG reporting becomes a genuine steering tool.
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Preparing to implement the ESRS
Compliance needs solid governance, integrated data collection and transparent traceability: leadership commitment, a double materiality analysis, structured ESG data covering subsidiaries and the supply chain, and quality control with documented evidence for the external audit. For SMEs or companies not yet in scope, these requirements serve as a reference to build coherent voluntary reporting.
How the ESRS fit with other frameworks
The ESRS do not replace existing frameworks (GRI, SASB, ISO 26000, CDP) but seek to align them, so companies can reuse already-collected data. A centralized ESG management platform keeps this data consistent, automates the double materiality work and standardizes deliverables for audit and external communication, feeding overall non-financial reporting.
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ESRS standards: key takeaways
| Key element | In short |
|---|---|
| Definition | The ESRS are the technical sustainability standards detailing CSRD obligations. |
| Objective | Harmonize, strengthen and audit European companies' ESG reporting. |
| Structure | 12 thematic standards across the three ESG pillars. |
| Specifics | Double materiality, mandatory external audit, integration into the management report. |
| For SMEs | A chance to anticipate customer requirements and structure a solid ESG approach. |
