What is it?
Reporting standard issued or operated by EFRAG / European Commission.
Regulatory recognitionMandatory under CSRD; simplified ESRS due Sep 2026
Standards & schemes · Reporting standard
European Sustainability Reporting Standards (ESRS)
EFRAG / European Commission
Which version is current?
Profile version 2. Official information last verified 22 August 2026.
Who and what does it cover?
- Geography
- EU
- Sectors
- All sectors (CSRD-scope companies)
- Scope
- Company / group
What does it require?
The EU's mandatory disclosure standards under the CSRD: ESRS 1-2 cross-cutting plus ten topical standards (E1-E5, S1-S4, G1), applying double materiality.
What it does not demonstrateUsing this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
How is conformity assessed?
Limited assurance mandatory (CSRD)
Grievance mechanismEFRAG due process
Who makes the decision?
EFRAG / European Commission
Assurance arrangementLimited assurance mandatory (CSRD)
Chain of custody
Not specified in this profile
ISEAL membershipNot specified in this profile
Conditional relationships
Claims it may support
A relationship does not mean that the standard proves or validates every use of a claim.
Net zero by 2050” (entity target)Provides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedIndependently verified sustainability reportProvides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verifiedHalve our emissions by 2030, net zero by 2050Provides evidence for · Disclosure against this standard provides evidence relevant to the claim; the standard does not certify performance.see standards.last_verified
Legal context
Laws referencing it
Corporate Sustainability Reporting Directive (CSRD)EU · Referenced by law · Editor to confirm the provision and purpose of the reference.French CSRD transpositionFrance · Referenced by law · Editor to confirm the provision and purpose of the reference.Legislative Decree 125/2024 (CSRD transposition)Italy · Referenced by law · Editor to confirm the provision and purpose of the reference.
Dictionary
Dictionary concepts
Version record
What has changed
- Version 2Initial profile published after recorded site-owner/editor review of the complete standards batch.
- Version 1Initial private editorial draft imported from the reviewed standards handover.
Last verified 22 August 2026. This neutral profile is informational and does not recommend, rank or endorse the standard.