ESRS (European Sustainability Reporting Standards)
Reporting & DisclosureThe European Sustainability Reporting Standards are the detailed reporting standards underpinning the CSRD. Developed by EFRAG, they comprise 12 standards: 2 cross-cutting (ESRS 1 General Requirements, ESRS 2 General Disclosures), 5 environmental (climate, pollution, water, biodiversity, circular economy), 4 social (own workforce, value chain workers, communities, consumers), and 1 governance (business conduct). ESRS require double materiality assessment and are the most comprehensive sustainability reporting standards globally.
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