What are useful links with more information about the CSRD/ESRS?

  1. Corporate Sustainability Reporting Directive (CSRD) NL en EN
  2. European Sustainability Reporting Standards (ESRS) NL en EN
  3. EFRAG Sustainability Reporting Website
    a. ESRS workstreams (sector agnostic, sector specific, SME, guidelines, taxonomy, ISBB consultative, interoperability, Non-EU standards)
    b. EFRAG ESRS Q&A Platform
    c. EFRAG Implementation guidance documents on Value Chain, Materiality Assessment and Detailed ESRS datapoints
  4. SER and RJ Webinars about the CSRD-ESRS
  5. This SER and DASB CSRD and ESRS FAQ document in NL and EN
  6. SER website page on International Responsible Business Conduct (IRBC)
  7. Duurzaamheidsverslag.nl for inspiration from other undertakings
  8. Website Dutch Accounting Standards Board (Raad voor de Jaarverslaggeving)
  9. NBA white paper Corporate Sustainability Directive – an explanation of the CSRD requirements and support in complying with these rules (available in Dutch only)
  10. University of Groningen Business School (UGBS) essay series ‘Sustainability Reporting after the CSRD (in Dutch: ‘Duurzaamheidsverslaggeving na de CSRD’ (available in Dutch only)
  11. Publication GRI – CSRD essentials

Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible. For technical questions, EFRAG has set up an ESRS Q&A platform (latest release of technical explanations: December 2024). Here you can submit a question, and also find answers to previously asked questions.

Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

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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