The European Sustainability Reporting Standards (ESRS) is a framework for companies to identify material topics they need to report on with the sustainability reporting in CSRD. These standards were developed by the EFRAG (European Financial Reporting Advisory Group), working on behalf of the European Union. 

If a company falls under the Corporate Sustainability Reporting Directive (CSRD), it must follow these ESRS frame when publishing sustainability reports. 

Why the ESRS Matter 

The ESRS help make sure that companies across the EU report their sustainability information in a clear, consistent, and comparable way. This makes it easier for investors, regulators, and the public to understand how companies are performing when it comes to sustainability. 

What the Different ESRS Do 

ESRS 1 is the category for general company information, which companies are required to report. 

ESRS 2 requires companies to report in more detail on topics like their strategy, how sustainability is managed, and how it connects to the company’s overall business model. 

Other ESRS Standards 

The remaining standards are topic-specific and cover the following areas: 

Standard	Focus Area
ESRS E1	Climate change: greenhouse gas emissions, climate risks, and targets
ESRS E2	Pollution: prevention, control, and elimination of pollution
ESRS E3	Water and marine resources: water use, marine impacts
ESRS E4	Biodiversity and ecosystems: biodiversity loss, ecosystem impacts
ESRS E5	Resource use and circular economy: resource efficiency, waste
ESRS S1	Own workforce: working conditions, diversity, employee rights
ESRS S2	Workers in the value chain: labor practices beyond the company’s workforce
ESRS S3	Affected communities: impact on local and indigenous communities
ESRS S4	Consumers and end-users: consumer rights, product responsibility
ESRS G1	Business conduct: ethics, anti-corruption, governance practices