European Sustainability Reporting Standards (ESRS)

The European Sustainability Reporting Standards (ESRS) provide a standardized framework for companies to disclose environmental, social and governance (ESG) aspects. Developed by the European Financial Reporting Advisory Group (EFRAG), these 12 standards are mandatory for companies subject to the Corporate Sustainability Reporting Directive (CSRD). They define the core information to be published about the sustainability-related effects, risks and opportunities of a company.