ESRS (European Sustainability Reporting Standards)

The European Sustainability Reporting Standards (ESRS) are the mandatory standards that define what a CSRD sustainability statement must contain. They cover cross-cutting requirements plus topical standards for environment, social, and governance matters. Which topical disclosures apply to a specific company follows from its double materiality assessment, not from a fixed checklist.

Läs definitionen på svenska: ESRS (europeiska standarder för hållbarhetsrapportering)

Also known as: European Sustainability Reporting Standards