ESRS
European Sustainability Reporting Standards
ESRS are the mandatory reporting standards for companies subject to CSRD. Developed by EFRAG, they cover all ESG topics through 12 interconnected standards.
The 12 ESRS Standards
Cross-cutting: ESRS 1 (General requirements), ESRS 2 (General disclosures)
Environment: E1 (Climate), E2 (Pollution), E3 (Water), E4 (Biodiversity), E5 (Circular economy)
Social: S1 (Own workforce), S2 (Value chain workers), S3 (Affected communities), S4 (Consumers)
Governance: G1 (Business conduct)