The European Sustainability Reporting Standards (ESRS) are the specific guidelines that companies must follow to comply with the CSRD.

While CSRD sets the overall mandate for sustainability reporting, ESRS provides the detailed standards, metrics, and disclosure requirements that companies need to adhere to.

Essentially, CSRD tells you what to report, and ESRS tells you how to do it.

ESRS standards are designed to ensure that the sustainability information disclosed by companies is consistent, comparable, and reliable across the EU. They cover a wide range of topics, from climate change to social responsibility, and include specific metrics that companies must report on. This level of detail goes beyond what is typically found in other ESG frameworks, making ESRS a key component of CSRD compliance.

For companies preparing to report under CSRD, understanding ESRS is crucial. These standards will guide your data collection, reporting processes, and how you present your sustainability information.

To dive deeper into ESRS and how it relates to CSRD, download our free CSRD reporting guide.