ESRS (European Sustainability Reporting Standards)

The detailed EU standards that companies use to report under the CSRD.

They cover environment, social and governance topics and are based on double materiality. A simplified version was published in July 2026.

Find providers and guides

• ESRS providers
• CSRD/ESRS reporting software

Related terms

• CSRD (Corporate Sustainability Reporting Directive)
• Double materiality

Guides

• What assurance providers ask for in a sustainability report
• How to prepare your first VSME sustainability report
• Double materiality assessment: a step-by-step process

← All ESG terms

Reviewed 14 October 2026. General information, not legal advice.