Governance & Policy
European Sustainability Reporting Standards (ESRS)
The mandatory reporting standards that specify what companies in scope of the CSRD must disclose about their sustainability impacts, risks and opportunities.
Definition
The European Sustainability Reporting Standards are a set of reporting standards adopted by the European Commission as Delegated Regulation (EU) 2023/2772. They comprise two cross-cutting standards and ten topical standards covering environment, social and governance matters, and they define the disclosures companies must make under the Corporate Sustainability Reporting Directive.
Quick reference
At a glance
- Subject
- Governance & Policy
- Editorial status
- Editorial draft
- Definition status
- Established
- Last updated
- 19 August 2026
- Also known as
- ESRS · ESRS Delegated Regulation · Commission Delegated Regulation (EU) 2023/2772
Overview
What it means
ESRS are the rulebook: the CSRD creates the obligation, and the ESRS define the actual data points, from climate targets to workforce metrics.
How it is used
Preparers structure sustainability statements around ESRS disclosure requirements; assurance providers audit against them; software vendors map data to them.
Why it matters
ESRS operationalise double materiality in law and are becoming a de facto global reference for structured sustainability disclosure.
Review
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