EFRAG
Framework
European Sustainability Reporting Standards
The EU disclosure standards behind CSRD. Double materiality: what the organisation does to people and the environment, and what sustainability does to the organisation.
One way in, for now
Start with the disclosure
In preparation
Disclosure Guides
Understand the decisions.
The guide tier for ESRS is not started. GRI is drafted first, and the same four layers — pillar guides, articles, FAQ cards and expert notes — follow here in Q4.
Guides in Q4—Available now
Disclosure Cards
Prepare the disclosure.
One card per requirement: the fields to collect, the claims to verify, the evidence to retain, where judgement is usually needed, and how real companies reported it — with page-level citations into the indexed report corpus.
75 of 79 disclosures cardedOpen →What is in ESRS
Two cross-cutting standards, then the topics
ESRS 1 sets the general requirements and ESRS 2 the disclosures every undertaking makes. The topical standards apply only where your double materiality assessment says they do.
- Cross-cutting — ESRS 1 General requirements, ESRS 2 General disclosures.
- Environment — E1 Climate change through E5 Resource use and circular economy.
- Social and governance — S1–S4 on workers, communities and consumers; G1 Business conduct.
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Where people go first
BP-1 — General Basis for Preparation of Sustainability Statements
Card · what to prepare, evidence, company examples
BP-2 — Disclosures in Relation to Specific Circumstances
Card · what to prepare, evidence, company examples
E1-1 — Transition plan for climate change mitigation
Card · what to prepare, evidence, company examples
E1-2 — Identification of climate-related risks and scenario analysis
Card · what to prepare, evidence, company examples
Go deeper · ESRS
ESRS and CSRD training
Double materiality, datapoints and the sustainability statement, with a mentor on your own report.
Preview · noindex · /de/knowledge-hub/esrs/
