ESRS
European Sustainability Reporting Standards
The ESRS (European Sustainability Reporting Standards) are the reporting standards companies subject to the CSRD must follow. They were developed by EFRAG and adopted by the European Commission as a delegated act.
The first set was adopted in July 2023 (Delegated Regulation (EU) 2023/2772). It has two cross-cutting standards, ESRS 1 (general requirements) and ESRS 2 (general disclosures), and ten topical standards: E1 climate change, E2 pollution, E3 water and marine resources, E4 biodiversity and ecosystems, E5 resource use and circular economy, S1 own workforce, S2 workers in the value chain, S3 affected communities, S4 consumers and end-users, and G1 business conduct.
ESRS 2 applies to every in-scope company. The topical standards apply only where the double materiality assessment finds the topic material.
Following the Omnibus simplification, a revised set with far fewer mandatory datapoints was published in the Official Journal in September 2026. Check which version applies to your financial year before you start collecting data.
Go further
- Understanding CSRD ESRS: the European sustainability reporting requirements
- CSRD: ESRS 1 requirements