What are the European Sustainability Reporting Standards (ESRS)?

The European Sustainability Reporting Standards (ESRS) define the content and structure of the sustainability report under the CSRD. The architecture is similar in each ESRS, as the same reporting areas and topics are required to be reported on.

The ESRS are developed by EFRAG. EFRAG prepares draft ESRS and submits them as advice to the European Commission. The European Commission subsequently adopts the ESRS as directly applicable EU legislation, without the need for transposition into national law. This means that the rules apply directly in all EU Member States.

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Reference is made to question 'What is EFRAG and which parties participate in it?'

Questions CSRD & ESRS

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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.

It is not permitted to copy or distribute the included information or individual elements (including images) without explicit permission, if this may cause confusion about the origin of the material.

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