{"id":3586,"date":"2023-09-12T02:10:41","date_gmt":"2023-09-12T00:10:41","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/"},"modified":"2025-09-01T12:25:14","modified_gmt":"2025-09-01T10:25:14","slug":"the-most-important-facts-about-esrs-european-sustainability-reporting-standards","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/","title":{"rendered":"The most important facts about ESRS (European Sustainability Reporting Standards)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3586\" class=\"elementor elementor-3586 elementor-658\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4d1ebf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4d1ebf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0316427\" data-id=\"0316427\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb4343a elementor-widget elementor-widget-heading\" data-id=\"eb4343a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the European Sustainability Reporting Standards?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5373594 elementor-widget elementor-widget-text-editor\" data-id=\"5373594\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">European Sustainability Reporting Standards<\/a>, or ESRS for short, mark a milestone in Europe&#8217;s efforts to increase transparency and consistency in <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">sustainability reporting (CSRD<\/a> ). Born out of pressure from public opinion, investor demands and the need to meet global climate targets, these standards provide a consistent basis for assessing and reporting companies&#8217; environmental, social and governance ( <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-en\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">ESG<\/a>) performance. These standards were defined by EFRAG, the European Financial Reporting Advisory Group, which is also responsible for defining the International Financial Reporting Standards (IFRS) in addition to the ESRS.  <\/p><p>The <b>main elements of the ESRS<\/b> include:<\/p><ul><li><b>12 ESRS guidelines<\/b>: These relate to specific information that must be included in reports to provide a clear overview of a company&#8217;s sustainability efforts.<\/li><li><b>Comparability<\/b>: The standards ensure that data is comparable across different companies and sectors.<\/li><li><b>Clarity and consistency<\/b>: With the ESRS, stakeholders can be sure that the information is recorded and presented according to a defined, consistent framework.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff7b6b4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ff7b6b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Key Takeaways<\/h3><p data-start=\"82\" data-end=\"375\">The <strong data-start=\"86\" data-end=\"140\">European Sustainability Reporting Standards (ESRS)<\/strong> form the binding framework for sustainability reporting according to CSRD. They ensure <strong data-start=\"244\" data-end=\"289\">clarity, consistency, and comparability<\/strong> of ESG data in Europe and support the implementation of the <strong data-start=\"349\" data-end=\"372\">European Green Deal<\/strong>. <\/p><ul data-start=\"376\" data-end=\"802\"><li data-start=\"376\" data-end=\"480\"><p data-start=\"378\" data-end=\"480\"><strong data-start=\"378\" data-end=\"391\">Structure:<\/strong> 12 standards, divided into general, topic-specific, and sector-specific requirements.<\/p><\/li><li data-start=\"481\" data-end=\"647\"><p data-start=\"483\" data-end=\"647\"><strong data-start=\"483\" data-end=\"497\">Variants:<\/strong> Full ESRS for large companies, adapted ESRS LSME for listed SMEs, and the voluntary ESRS VSME for unlisted SMEs.<\/p><\/li><li data-start=\"648\" data-end=\"802\"><p data-start=\"650\" data-end=\"802\"><strong data-start=\"650\" data-end=\"659\">Goal:<\/strong> Uniform and transparent ESG reports that provide investors, stakeholders, and regulatory authorities with a solid basis for decision-making.<\/p><\/li><\/ul><p data-start=\"804\" data-end=\"968\">The ESRS mark a <strong data-start=\"829\" data-end=\"883\">turning point in sustainability reporting<\/strong> and make companies central players in achieving the EU&#8217;s climate goals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d39cb24 elementor-widget elementor-widget-spacer\" data-id=\"d39cb24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92202bd elementor-widget elementor-widget-heading\" data-id=\"92202bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Is there only one ESRS standard?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07004b9 elementor-widget elementor-widget-text-editor\" data-id=\"07004b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to the comprehensive ESRS, which is relevant for large companies and which is the main focus of this article, EFRAG has published two other standards:<\/p>\n<ol>\n<li><b><a href=\"https:\/\/www.efrag.org\/en\/projects\/esrs-lsme-esrs-for-listed-smes\/exposure-draft-consultation\" target=\"_blank\" rel=\"noopener\">ESRS LSME<\/a><\/b> (ESRS for Listed Small- and Medium-Sized Enterprises):&nbsp;The ESRS LSME standard offers simplified and proportionally adjusted reporting for small and medium-sized listed companies, while the comprehensive ESRS standard requires detailed and in-depth disclosure of all relevant sustainability aspects in accordance with the CSRD.<\/li>\n<li><b>ESRS VSME<\/b> (Voluntary Sustainability Reporting Standard for non-listed SMEs):&nbsp;The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/\">ESRS VSME standard<\/a> offers voluntary and greatly reduced reporting that is geared to the limited resources of very small companies. We have created a helpful <a href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">Word report template for the VSME standard<\/a>. <\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49e0a72 elementor-widget elementor-widget-heading\" data-id=\"49e0a72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why are the European Sustainability Reporting Standards important for Europe?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f3cd6c elementor-widget elementor-widget-text-editor\" data-id=\"5f3cd6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The importance of the ESRS goes far beyond mere reporting obligations. They are <b>part of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">Corporate Sustainability Reporting Directive (CSRD)<\/a><\/b> and a key instrument that helps Europe to consolidate its role as a pioneer in sustainability and responsible business conduct. <\/p><p>With the <a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/priorities-2019-2024\/european-green-deal_de\">&#8220;European Green Deal<\/a>&#8220;, the European Union has an ambitious action plan to make <b>Europe the first climate-neutral continent by 2050 <\/b>. To achieve this, European countries must reduce their net greenhouse gas emissions by at least<span style=\"background-color: var(--ast-global-color-5);\"> 55%<\/span> by 2030 <span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">compared to 1990 levels<\/span>. <span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\"> The energy industry (37%) and the <\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Industry in Germany (20%) will be responsible for <\/span><a style=\"font-style: inherit; font-weight: inherit;\" href=\"https:\/\/www.umweltbundesamt.de\/daten\/energie\/energiebedingte-emissionen#entwicklung-der-energiebedingten-treibhausgas-emissionen\">over half of Germany&#8217;s greenhouse gas emissions<\/a><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> so it is obvious that<\/span><span style=\"font-style: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"><b>companies must be held accountable<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> to achieve these ambitious but very important targets.<\/span><\/p><p><span style=\"background-color: var(--ast-global-color-5);\">Due to the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/eu-taxonomy-csrd-what-companies-need-to-know\/\"><strong>EU Taxonomy<\/strong><\/a> and the <b>ESRS provide companies with clear guidance<\/b> on what information they should disclose and how it should be presented.<\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> This makes it easier for regulators to monitor progress towards the Green Deal targets and ensure that companies are doing their part to achieve them.<\/span><\/p><p>In addition, the data provided by ESRS can be used to assess the impact of the Green Deal on the European economy, identify potential <b>barriers and take appropriate support measures<\/b>.<\/p><p><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">In short, while the Green Deal outlines the &#8220;what&#8221; and &#8220;why&#8221; for a more sustainable Europe, EFRAG&#8217;s ESRS provide the means to the &#8220;how&#8221; by providing clear, consistent and comparable data on companies&#8217; sustainability efforts.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d7b82c elementor-widget elementor-widget-heading\" data-id=\"0d7b82c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is particularly relevant for companies with regard to ESRS?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3625683 elementor-widget elementor-widget-heading\" data-id=\"3625683\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How are the European Sustainability Reporting Standards structured?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b882d9 elementor-widget elementor-widget-text-editor\" data-id=\"4b882d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are <b>three categories<\/b> of ESRS:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c913e7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5c913e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">General standards<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-folder-open\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Thematic standards (environmental, social and governance standards)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-industry\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sector-specific standards (affected industries)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaab25c elementor-widget elementor-widget-heading\" data-id=\"eaab25c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83c\udf0e General standards<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab8dcff elementor-widget elementor-widget-text-editor\" data-id=\"ab8dcff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">Materiality Assessment<\/a>The general standards &#8216;ESRS 1 General Requirements&#8217; and &#8216;ESRS 2 General Disclosures&#8217; apply to sustainability aspects covered by topic-specific and sector-specific standards.<\/p><p>They describe the general requirements for a sustainability report (e.g., structure and presentation) as well as the general disclosure obligations regarding the company&#8217;s material sustainability aspects. Whether a topic is considered material for a company is determined by the principle of &#8220;<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">double materiality<\/a>&#8220;. We have summarized the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">materiality assessment process in 4 steps<\/a> in an article. On this page, you will find more information on double materiality assessment.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae6e233 elementor-widget elementor-widget-html\" data-id=\"ae6e233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n      max-height: 100%;\n      width: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>Wesentlichkeitsanalyse Vorlage<\/h2><p>Dieses Excel Template zur Durchf\u00fchrung der doppelten Wesentlichkeitsanalyse f\u00fchrt Sie Schritt-f\u00fcr-Schritt durch den Prozess und erstellt automatisiert Ihre Wesentlichkeitsmatrix.<\/p><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\" class=\"csrd-button\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Wesentlichkeitsanalyse-matrix.png\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b00fc3c elementor-widget elementor-widget-heading\" data-id=\"b00fc3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udcc2 Topic-related standards<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d833c5d elementor-widget elementor-widget-text-editor\" data-id=\"d833c5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The topic-related standards deal with specific sustainability topics and are divided into topics and sub-topics and, where applicable, further sub-sub-topics. They <\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">  may specify special requirements that go beyond and supplement the &#8220;ESRS 2: General Disclosures&#8221;. These specific requirements must also be followed by companies. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f449729 elementor-widget elementor-widget-heading\" data-id=\"f449729\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83c\udfed Sector-specific standards<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93c9ddb elementor-widget elementor-widget-text-editor\" data-id=\"93c9ddb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sector-specific standards apply industry-wide and address aspects such as impacts, opportunities and risks that are not sufficiently considered in topic-specific standards. They offer a deep insight into the most important topics in an industry and promote greater comparability between companies. <\/p><p>In January 2024, EFRAG announced that the <a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20240122IPR17036\/sustainability-reporting-meps-agree-with-later-adoption-of-standards\" target=\"_blank\" rel=\"noopener\">introduction of sector-specific ESRS will be postponed by 2 years until June 2026<\/a>, including sustainability reporting by companies from third countries. <a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/join-efrags-sectorspecific-communities-supporting-the-development-of-draft-sectorspecific-esrs\" target=\"_blank\" rel=\"noopener\">Sector-specific standards are to be introduced for the following industries<\/a> Oil and gas; Coal, quarrying and mining; Logistics and road transport; Agriculture, farming and fishing; Automotive and motor vehicles; Energy production and utilities; Food and beverages; Textiles, accessories, footwear and jewelry. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cefc5b0 elementor-widget elementor-widget-heading\" data-id=\"cefc5b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What are the twelve ESRS standards?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ae6972 elementor-widget elementor-widget-toggle\" data-id=\"3ae6972\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6171\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6171\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS 1: General requirements<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6171\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6171\"><p>ESRS 1 sets out the structure of the European Sustainability Reporting Standards, explains the drafting requirements, and the underlying concepts. In addition, fundamental requirements for the preparation and presentation of sustainability-related information are defined. The reporting period for a company&#8217;s sustainability statement is consistent with the reporting period for the company&#8217;s annual financial statements.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6172\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6172\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS 2: General information<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6172\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6172\"><p>ESRS 2 defines the requirements for information that a company<span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">must<\/span> generallyprovide on all material sustainability aspects of the following areas in the sustainability report&nbsp;:<span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">&nbsp;Governance, strategy, management of impacts, risks and opportunities as well as key figures and targets.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6173\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6173\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS E1: Climate change<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6173\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6173\"><p>The ESRS E1 standard defines a company&#8217;s disclosure requirements in relation to its impact on climate change, efforts to limit global warming to 1.5 degrees in accordance with the Paris Agreement and adaptation strategies to actual and expected climatic changes.<\/p>\n<p>It also contains disclosure requirements on how companies deal with their greenhouse gas emissions (Scope 1-3 emissions) and the associated risks, as well as the obligation to provide information on the company&#8217;s energy consumption and energy mix.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6174\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6174\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS E2: Pollution<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6174\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6174\"><p>This section covers the company&#8217;s actual and potential impacts on air, water and soil pollution. It highlights the company&#8217;s actions and strategies to prevent and mitigate such pollution and adapt to a sustainable economy. The standard also considers the financial implications of these environmental impacts. It also includes information on substances of concern that the company produces or uses and their potential impact on people and the environment.   <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6175\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-6175\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS E3: Water and marine resources<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6175\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-6175\"><p>The main objective of this standard is to enable users to recognize the actual and potential impacts of the company on water and marine resources. In addition, companies should present their measures to mitigate negative impacts and protect these resources.   <\/p>\n<p>The standard also requires a description of how a company adapts its business strategies in line with sustainable water use. Finally, companies should provide information on material risks, opportunities and financial impacts arising from their relationship with water and marine resources. For &#8220;water&#8221;, the standard refers to surface and groundwater and for &#8220;marine resources&#8221; to their extraction and use as well as the associated activities.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6176\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-6176\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS E4: Biodiversity and Ecosystems<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6176\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-6176\"><p>The ESRS E4 standard aims to require companies to clearly state in their sustainability reports how they affect biodiversity and ecosystems. Both positive and negative impacts, including the company&#8217;s role in the loss of biodiversity, should be taken into account.   <span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The company should also present its measures to mitigate these impacts and restore biodiversity.  <\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The business strategy is expected to be in line with various global and EU biodiversity directives. Companies should also report on their material risks and opportunities and their financial implications in relation to biodiversity. The standard considers the company&#8217;s relationship with different habitats and ecosystems. In this context, &#8220;biodiversity&#8221; refers to the variability of organisms and their ecosystems.   <\/span><\/p><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6177\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-6177\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS E5: Circular economy<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6177\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-6177\"><p>ESRS E5 is about the company&#8217;s impact on resource efficiency, the use of renewable resources and the prevention of depletion of non-renewable resources. Companies should report their actions and their results to mitigate negative impacts in this area, including measures to decouple economic growth from the use of materials.   <\/p>\n<p>The standard emphasizes the need to adapt business strategies to minimize waste and maximize resource efficiency. The &#8220;circular economy&#8221; describes a system that maximizes the value of products and materials by promoting their use optimization, reuse and recycling. It is designed to help companies master the transformation from a linear to a circular economy.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6178\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-6178\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS S1: Own Workforce<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6178\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-6178\"><p>This standard stipulates that the company must report on the positive and negative influences of the company on its own workforce, measures taken and their results, as well as risks and opportunities.  <span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The focus is on the social aspects of (i) working conditions, (ii) equal treatment and opportunities for all, and (iii) other labor-related rights such as child and forced labor. Companies should explain how they address these factors and what material risks or opportunities they present.    <\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The ESRS S1 standard refers only to the company&#8217;s workforce, including <\/span><span style=\"background-color: var(--ast-global-color-5);\">non-employees<\/span><span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-style: inherit; font-weight: inherit;\">but not to external workers in the value chain.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6179\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-6179\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS S2: Workforce in the value chain<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6179\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-6179\"><p>The standard defines disclosure requirements for companies to make the impact of their business activities on workers in their value chain transparent. Companies should explain their approach to assessing and addressing impacts on working conditions, equal treatment &amp; opportunities and other labor-related rights. The standard applies to all workers in the value chain who are not part of the &#8220;own workforce&#8221;.  <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-61710\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-61710\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS S3: Affected communities<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-61710\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-61710\"><p>This area sets out how companies impact affected communities through their business activities. Businesses must set out their approach to addressing impacts on (i) economic, social and cultural rights of communities, (ii) civil and political rights of communities, and (iii) specific rights of indigenous peoples, as well as the opportunities and risks of dependence on these communities.      <\/p>\n<p>Affected communities are individuals or groups who live or work in the same area that is or could be affected by the company&#8217;s activities or its value chain.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-61711\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-61711\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS S4: Consumers and end users<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-61711\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-61711\"><p>The ESRS S4 standard sets disclosure requirements to help users understand an organization&#8217;s impact on consumers and\/or end users in the context of its business, products and services. Companies should explain their approach to issues such as (i) information-related impacts on consumers and\/or end-users (e.g. privacy, freedom of expression), (ii) personal safety (e.g. health and safety, personal security and child protection), and (iii) social inclusion of consumers (e.g. non-discrimination, access to products and services and responsible marketing practices). Misuse of the products by consumers is not part of this standard.     <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-61712\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-61712\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">ESRS G1: Business conduct<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-61712\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-61712\"><p>The main objective of the ESRS G1 standard is to provide clear guidelines for companies so that the strategies, processes and performance in the area of corporate policy can be understood in the sustainability report. In particular, the following three main areas of corporate governance are considered: <br \/>(i) <span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Corporate ethics and culture, e.g. the fight against corruption, the protection of whistleblowers<br \/>(ii) <\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The management of supplier relationships, especially with regard to payment practices<br \/><\/span><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">(iii) The way in which companies exert political influence and the resulting obligations, including lobbying.<\/span> <\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7a01d5 elementor-widget elementor-widget-image\" data-id=\"d7a01d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"845\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/ESRS-Darstellung-Europaische-Standards-fur-die-Nachhaltigkeitsberichterstattung-Aktualisiert-1024x845.webp\" class=\"attachment-large size-large wp-image-3723\" alt=\"Darstellung der ESRS (European Sustainability Reporting Standards)\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/ESRS-Darstellung-Europaische-Standards-fur-die-Nachhaltigkeitsberichterstattung-Aktualisiert-1024x845.webp 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/ESRS-Darstellung-Europaische-Standards-fur-die-Nachhaltigkeitsberichterstattung-Aktualisiert-300x247.webp 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/ESRS-Darstellung-Europaische-Standards-fur-die-Nachhaltigkeitsberichterstattung-Aktualisiert-768x634.webp 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/ESRS-Darstellung-Europaische-Standards-fur-die-Nachhaltigkeitsberichterstattung-Aktualisiert-1536x1267.webp 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/ESRS-Darstellung-Europaische-Standards-fur-die-Nachhaltigkeitsberichterstattung-Aktualisiert-2048x1690.webp 2048w, https:\/\/csr-tools.eu\/wp-content\/uploads\/ESRS-Darstellung-Europaische-Standards-fur-die-Nachhaltigkeitsberichterstattung-Aktualisiert-600x495.webp 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56568f2 elementor-widget elementor-widget-heading\" data-id=\"56568f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Can I download the European Sustainability Reporting Standards as a PDF?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ca368 elementor-widget elementor-widget-text-editor\" data-id=\"27ca368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, the  <span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">European Sustainability Reporting Standards (ESRS) are available as a PDF download <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13765-European-sustainability-reporting-standards-first-set_en\" target=\"_blank\" rel=\"noopener\">in 23 languages on the website of the European Commission<\/a>. The most  <\/span><span style=\"background-color: var(--ast-global-color-5);\">July 31, 2023 published version of the <\/span><span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem; font-style: inherit; font-weight: inherit;\">ESRS are hidden behind the &#8220;<\/span><span style=\"background-color: var(--ast-global-color-5);\">Annex &#8211; C(2023)5303<\/span><span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem; font-style: inherit; font-weight: inherit;\">&#8220;. We have the direct link to download the ESRS in German. We would also like to point out that the document comprises 282 pages and is not particularly user-friendly.  <\/span><\/p><p><span style=\"background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem; font-weight: inherit;\"><i>Note: The translation into German is not yet final and may cause additional ambiguities that are better represented in the English version. It is therefore advisable to refer to the English version if in doubt. <\/i><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-703a491 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"703a491\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/wp-content\/uploads\/ESRS-Europaeische-Standards-fuer-die-Nachhaltigkeitsberichterstattung.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download ESRS as PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adf49a5 elementor-widget elementor-widget-text-editor\" data-id=\"adf49a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>EFRAG has published a list of all <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esrs-data-points-and-other-csrd-aids\/\">ESRS data points as an Excel file as well as further CSRD guidance<\/a> to support companies in implementing the directive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e8a23a elementor-widget elementor-widget-spacer\" data-id=\"8e8a23a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7538115 elementor-widget elementor-widget-heading\" data-id=\"7538115\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Are the ESRS standards final?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a9ca7b elementor-alert-info elementor-widget elementor-widget-alert\" data-id=\"1a9ca7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\t\t\t<span class=\"elementor-alert-title\">Update August 2025<\/span>\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">As part of the Omnibus Initiative, EFRAG published initial proposals for the revision of the ESRS on 2025-07-31, with a 60-day comment period. It is unclear when exactly the revised standards will be available.  <\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6edfead elementor-widget elementor-widget-text-editor\" data-id=\"6edfead\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>EFRAG had <a href=\"https:\/\/www.efrag.org\/en\/sustainability-reporting\/esrs\/sector-agnostic\/first-set-of-draft-esrs\" target=\"_blank\" rel=\"noopener\">published a revised version of the 1st set of ESRS<\/a> and asked for feedback again from June 9, 2023 to July 7, 2023. After the European Commission received over 600 responses and comments, these were revised and simplified once again.   <\/p><p>On July 31, 2023, the Commission presented the Delegated Act on Set 1 of the European Sustainability Reporting Standards (ESRS). Although the official publication in the EU Official Journal and thus the formal entry into force is still pending, the ESRS standards are final and now for the first time set out <b>binding criteria for sustainability reporting in the EU <\/b>. Companies that are obliged to report in accordance with the Corporate Sustainability Reporting Directive (CSRD) must comply with these standards.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ac6ef9 elementor-widget elementor-widget-heading\" data-id=\"6ac6ef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Structure of the ESRS sustainability statement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47f4517 elementor-widget elementor-widget-text-editor\" data-id=\"47f4517\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size: 18px; font-style: normal;\"><span style=\"font-weight: 400;\">ESRS requires companies <\/span><b>to divide<\/b>their <b>sustainability statement into four parts<\/b>:<\/p>\n<ol style=\"font-size: 18px; font-style: normal; font-weight: 400;\">\n<li style=\"font-size: 18px;\">General information<\/li>\n<li style=\"font-size: 18px;\">Environmental information<\/li>\n<li style=\"font-size: 18px;\">Social information, and<\/li>\n<li style=\"font-size: 18px;\">Governance information.<\/li>\n<\/ol>\n<p style=\"font-size: 18px; font-style: normal; font-weight: 400;\">As the information in the individual sections is not necessarily mutually exclusive, the company may refer to information that has already been provided in another section of the report in order to avoid duplication.<\/p>\n<p>The information provided in the sector-specific ESRS is organized by reporting area and, if applicable, by sustainability topic.&nbsp;<span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">If the company provides material company-specific&nbsp;information, it presents it together with<\/span><span style=\"font-style: inherit; font-weight: inherit; color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\">&nbsp;the most relevant non-sector-specific and sector-specific disclosures<\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f9ebd6 elementor-widget elementor-widget-image\" data-id=\"1f9ebd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"815\" height=\"710\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Aufbau-der-ESRS-Nachhaltigkeitserklaerung.png\" class=\"attachment-large size-large wp-image-3241\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Aufbau-der-ESRS-Nachhaltigkeitserklaerung.png 815w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aufbau-der-ESRS-Nachhaltigkeitserklaerung-300x261.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aufbau-der-ESRS-Nachhaltigkeitserklaerung-768x669.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aufbau-der-ESRS-Nachhaltigkeitserklaerung-600x523.png 600w\" sizes=\"(max-width: 815px) 100vw, 815px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4f6c76 elementor-widget elementor-widget-text-editor\" data-id=\"b4f6c76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Source: Appendix 1 &#8220;European Sustainability Reporting Standards (ESRS)&#8221;<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45505d1 elementor-widget elementor-widget-text-editor\" data-id=\"45505d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When presenting sustainability data, it should be noted that it must be possible to distinguish between information required by the ESRS and other data contained in the management report. In addition, the format of the CSRD sustainability report must be accessible to both human readers and machine-readable systems. <\/p><p>In order to meet this wealth of requirements, there are numerous software solutions that can support the creation of a sustainability report. A <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-pwc-study-reveals-the-most-popular-software\/\">PwC study<\/a> presents the preferred tools. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-037a866 elementor-widget elementor-widget-html\" data-id=\"037a866\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 65%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 35%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n    max-width: 100%;\n    height: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>CSRD Tool \u00dcbersicht<\/h1><p>M\u00f6chten Sie einen umfassenden \u00dcberblick der verschiedenen Softwarel\u00f6sungen erhalten, um Ihr CSRD Reporting zu professionalisieren?<\/p><a href=\"https:\/\/csr-tools.com\/en\/csr-tool-overview\/\" class=\"csrd-button\">Zur Tool-\u00dcbersicht<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/2023\/08\/pexels-photomix-company-106344-scaled.webp\" alt=\"CSRD Tool-\u00dcbersicht\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5577a46 elementor-widget elementor-widget-heading\" data-id=\"5577a46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">European Sustainability Reporting Standards: Conclusion and outlook<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af66c06 elementor-widget elementor-widget-text-editor\" data-id=\"af66c06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The introduction of the ESRS marks a turning point in the way European companies report on their sustainability initiatives. These standards are not only a tool for transparency and responsibility, but can also serve as a <b>catalyst for positive change in the business world<\/b>. The ESRS are an elementary component of the CSRD and therefore a relevant building block for achieving the goals of the Green Deal.  &nbsp;<\/p>\n<p>By following these guidelines, companies can not only improve their own sustainability efforts, but also build trust with stakeholders, increase their attractiveness to financial investors and strengthen their market position. Overall, the introduction of the ESRS demonstrates Europe&#8217;s commitment to a more sustainable future and <b>sets a benchmark for other regions around the world<\/b>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-5f9fe1a5 e-flex e-con-boxed e-con e-parent\" data-id=\"5f9fe1a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b94b539 elementor-widget elementor-widget-html\" data-id=\"7b94b539\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n      max-height: 100%;\n      width: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>Wesentlichkeitsanalyse Vorlage<\/h1><p>Dieses Excel Template zur Durchf\u00fchrung der doppelten Wesentlichkeitsanalyse f\u00fchrt Sie Schritt-f\u00fcr-Schritt durch den Prozess und erstellt automatisiert Ihre Wesentlichkeitsmatrix.<\/p><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\" class=\"csrd-button\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Wesentlichkeitsanalyse-matrix.png\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>What are the European Sustainability Reporting Standards? The European Sustainability Reporting Standards, or ESRS for short, mark a milestone in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3243,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,45,40],"tags":[],"class_list":["post-3586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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