ESRS (European Sustainability Reporting Standards)
Mandatory EU standards that define the content and structure of CSRD reports.
The European Sustainability Reporting Standards (ESRS) are the technical rulebook behind the CSRD. They define what information a company must disclose and in what form.
The standards are split into two cross-cutting standards (ESRS 1 "General requirements", ESRS 2 "General disclosures") and ten topical standards covering Environment (E1–E5), Social (S1–S4) and Governance (G1).
A topical standard becomes reportable only once it has been identified as material through the double materiality assessment.