ESRS (European Sustainability Reporting Standards)

    ESG & Governance

    The reporting standards that companies use under the EU's CSRD.

    The first set of ESRS has twelve standards: two cross-cutting standards, five on the environment (climate, pollution, water and marine resources, biodiversity, and resource use and circular economy), four on social issues (own workforce, value chain workers, affected communities, and consumers) and one on business conduct. In December 2025, EFRAG delivered simplified ESRS that cut datapoints by about 70%, to 320, targeted to apply from FY 2027.

    Related terms

    CSRD (Corporate Sustainability Reporting Directive)Double materialityGRI (Global Reporting Initiative)Interoperability (sustainability reporting)

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