What do the ESRS-standards look like?

Disclaimer: In the Omnibus proposal, the European Commission has proposed to simplify the reporting standards and requested EFRAG to provide technical advice. In December 2025, EFRAG published revised ESRS. These standards have not yet been adopted by the European Commission through a delegated act. This answer therefore relates to the current ESRS and not to the revised ESRS developed by EFRAG. Please see Chapter 3 for more information on the Omnibus proposals.

The ESRS consist of twelve standards that apply to all undertakings in all sectors that fall under the CSRD. The twelve ESRS are divided into:

two cross-cutting standards (ESRS 1+2) containing the general requirements and general clarifications, which are necessary for the ‘thematic standards’; and
ten topical standards (E1 to E5, S1 to S4 and G1).
- the 'topical' ESRS contain the disclosure requirements for the ESG topics. Within each of the topics there are disclosure requirements for, inter alia, governance (GOV), strategy and business model (SBM), impact-, risk and opportunity management (IRO) and metrics and targets (MT).

See below a schematic representation of these twelve sector agnostic standards divided into two cross-cutting standards and ten thematic ESG standards.

Schematic representation of these twelve sector agnostic standards divided into two cross-cutting standards and ten thematic ESG standards

Questions CSRD & ESRS

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Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

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