Resolve the ESRS questions behind every disclosure.

ESRS·Pillar guide

ESRS and CSRD: the standards, the law and who must report

What ESRS 1, ESRS 2 and the ten topical standards contain, and which entities report at which level.

6 articles Read the guide →

ESRS·Pillar guide

Double materiality: running and defending the assessment

Impact and financial tests, thresholds and scoring, challenge, approval and the evidence that survives review.

3 articles Read the guide →

ESRS·Pillar guide

Information materiality: which disclosures and datapoints you report

Why a material topic does not make every datapoint mandatory — and what to do when no ESRS disclosure fits.

5 articles Read the guide →

ESRS·Pillar guide

Topical standards: environmental, social and governance content

What each topical standard asks for once the topic is material — policies, actions, targets and specified metrics.

22 articles Read the guide →

ESRS·Pillar guide

Running the reporting cycle: governance, data and controls

Sequencing the build, staffing it, and holding a traceable chain from datapoint owner to assurance evidence.

9 articles Read the guide →

ESRS·Pillar guide

ESRS alongside GRI, IFRS S1/S2, the EU Taxonomy and CSDDD

What genuinely transfers between the regimes, what only looks equivalent, and how to build the data once.

5 articles Read the guide →

ESRS·Pillar guide

Revised ESRS 2026: what changed and which version to use

Datapoint reduction, new reliefs and the FY2026 routes — and how to state the version you applied.

2 articles Read the guide →

ESRS·Decision guide·Reporting boundaries

ESRS Explained: What the Standards Require, Who Must Apply Them and How to Start

ESRS are the reporting standards used to prepare the sustainability statement required by the EU Accounting Directive, as amended by the CSRD and Omnibus I. They do not decide legal scope on their own.

Helps you decideDetermine the legal gateway, applicable ESRS edition, reporting boundary, material matters and first implementation sequence.

Reviewed 10 Aug 2026 13 min Read the guide →

ESRS·Decision guide·Reporting boundaries

Who Must Report Under CSRD After Omnibus I? The 2026 Scope Guide

For financial years beginning on or after 1 January 2027, the main Omnibus I scope at EU Directive level covers an undertaking at individual level, or a group at consolidated level, only where it exceeds both EUR 450 million net turnover and an average of 1,000 employees during the financial year. There is no separate balance-sheet-total threshold.

Helps you decideDetermine whether individual, consolidated, issuer or third-country reporting applies for a specified financial year and jurisdiction.

Reviewed 10 Aug 2026 12 min Read the guide →

ESRS·Toolkit·Data and evidence

ESRS E5 and S1–S4 Implementation Registers

A package-level toolkit containing LRA_ESRS_E5_S1-S4_Implementation_Registers.xlsx, with 5 related Knowledge Hub guides.

Helps you decideWhich package files and related guides belong to this toolkit?

Reviewed 11 Aug 2026 3 min Read the guide →

ESRS·Toolkit·Assurance and controls

ESRS Practical Control Templates

A package-level toolkit containing LRA_ESRS_Practical_Control_Templates.xlsx, with 5 related Knowledge Hub guides.

Helps you decideWhich package files and related guides belong to this toolkit?

Reviewed 11 Aug 2026 3 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS Compliance Checklist and Free Disclosure Matrix: What to Complete Before Publication

Before publication, an ESRS reporting team should be able to demonstrate more than the presence of report text. It needs a controlled record of legal scope, the applicable ESRS version, double materiality conclusions, ESRS 2 and topical disclosure decisions, boundaries, estimates and reliefs, current and anticipated financial effects, evidence and controls, assurance findings, governance approval and the final published file.

Helps you decideESRS Compliance Checklist and Free Disclosure Matrix: What to Complete Before Publication

Reviewed 11 Aug 2026 12 min Read the guide →

ESRS·Explainer·New standards and transition

ESRS E4 Biodiversity and Ecosystems: Sites, Value Chains, Metrics and Transition Plans

Revised ESRS E4 requires an undertaking with material biodiversity and ecosystem IROs to connect location-specific impacts and dependencies to strategy, policies, actions, targets and metrics. The assessment should cover own-operation sites and material upstream and downstream value-chain exposure, including land- and sea-use change, resource use, pollution, climate change and invasive species.

Helps you decideESRS E4 Biodiversity and Ecosystems: Sites, Value Chains, Metrics and Transition Plans

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS E3 Water: Withdrawal, Consumption, Discharge and Water-Stress Reporting

Revised ESRS E3 distinguishes water withdrawal, water discharge, water consumption, recycled or reused water and water stored. For own operations, E3-4 requires total consumption, consumption in areas of water stress, total withdrawal, total discharge, recycled/reused water and stored water, expressed in cubic metres.

Helps you decideESRS E3 Water: Withdrawal, Consumption, Discharge and Water-Stress Reporting

Reviewed 11 Aug 2026 14 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS E2 Pollution: Air, Water, Soil, Microplastics and Substances of Concern

Revised ESRS E2 applies when pollution-related impacts, risks or opportunities are material. The undertaking identifies material subtopics - pollution of air, water or soil, primary microplastics, and substances of concern including substances of very high concern - and connects them to policies, actions, targets, metrics and financial effects.

Helps you decideESRS E2 Pollution: Air, Water, Soil, Microplastics and Substances of Concern

Reviewed 11 Aug 2026 14 min Read the guide →

ESRS·Explainer·Omissions and claims

ESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules

Revised ESRS E1 keeps five concepts separate: gross Scope 1, Scope 2 and Scope 3 emissions; gross emission-reduction targets; GHG removals and storage in own operations or the value chain; carbon credits from projects outside those boundaries; and avoided emissions based on a counterfactual. Removals, credits, allowances and avoided emissions are not deducted from the E1-8 inventory or used to achieve gross emission-reduction targets.

Helps you decideESRS GHG Removals and Carbon Credits: Gross Emissions, Claims and Disclosure Rules

Reviewed 11 Aug 2026 14 min Read the guide →

ESRS·Explainer·Metrics and methodologies

ESRS Scope 1, Scope 2 and Scope 3 Emissions: Boundaries, Methods and Data Controls

Under revised ESRS E1, an undertaking discloses absolute gross Scope 1 emissions, both location-based and market-based Scope 2 emissions, and total and category-level significant Scope 3 emissions. The calculation starts with a documented reporting undertaking and GHG organisational boundary, not with an emission-factor spreadsheet.

Helps you decideESRS Scope 1, Scope 2 and Scope 3 Emissions: Boundaries, Methods and Data Controls

Reviewed 11 Aug 2026 15 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief

The value-chain cap limits the sustainability information that an ESRS reporting undertaking may require from a protected undertaking for the purpose of reporting under the Accounting Directive. A protected undertaking is in the reporter’s value chain and does not exceed an average of 1,000 employees in the preceding financial year.

Helps you decideESRS Value Chain Cap Explained: Protected Undertakings, Supplier Requests and Reporting Relief

Reviewed 11 Aug 2026 15 min Read the guide →

ESRS·Comparison·New standards and transition

ESRS 2023 vs Revised ESRS 2026: Which Version Should Your Company Use?

For a financial year beginning in 2026, a company should not choose an ESRS version by preference alone. It must first confirm that the revised delegated regulation has entered into force and that the chosen route is valid for its reporting period and legal context.

Helps you decideSelect a legally valid version route and document the data, comparative, control and disclosure consequences.

Reviewed 10 Aug 2026 11 min Read the guide →

ESRS·Decision guide·New standards and transition

Revised ESRS 2026: What Changed and How to Prepare for 2027 Reporting

The revised ESRS keep the core model - double materiality, two cross-cutting standards and ten topical standards - but materially simplify how companies decide and present what is material. The Commission states that mandatory datapoints are reduced by over 60% and total datapoints by over 70%.

Helps you decideIdentify changes that affect methodology, data, controls, comparatives and the chosen FY2026 transition route.

Reviewed 10 Aug 2026 12 min Read the guide →

ESRS·Decision guide·Framework interoperability

ESRS and the EU Taxonomy: How to Connect Eligibility, Alignment and Sustainability Disclosures

ESRS and EU Taxonomy disclosures should use a connected activity, financial and evidence model, but they are not substitutes. The Taxonomy classifies economic activities and measures the proportion of turnover, CapEx and OpEx - or the relevant financial-undertaking KPIs - associated with Taxonomy-eligible and Taxonomy-aligned activities.

Helps you decideHow to share activity and financial data while maintaining separate Taxonomy eligibility/alignment tests and ESRS materiality/disclosure requirements.

Reviewed 10 Aug 2026 15 min Read the guide →

ESRS·Decision guide·Assurance and controls

How to Structure an ESRS Sustainability Statement: Sections, Cross-References and Connected Information

The ESRS sustainability statement should be a clearly identified, dedicated section of the management report. Under the Commission-adopted revised ESRS, it is normally organised into four parts: general information, environmental information, social information and governance information.

Helps you decideDistinguish the dedicated statement, its four parts and the four reporting areas.

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Explainer·Reporting boundaries

ESRS for Non-EU Groups and ESRS-40a: Scope, Exemptions and Emerging Requirements

A non-EU group should not begin with ESRS-40a. It should first map every possible EU reporting route: direct reporting by an EU subsidiary or issuer under Articles 19a or 29a, a consolidated subsidiary exemption where all conditions are met, and the separate third-country reporting route under Articles 40a to 40d.

Helps you decideESRS for Non-EU Groups and ESRS-40a: Scope, Exemptions and Emerging Requirements

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Decision guide·Materiality and scope

ESRS Climate Scenario Analysis and Resilience: A Proportionate First-Year Approach

A proportionate first-year ESRS climate-risk process begins with the required identification of material physical and transition risks, including exposure and sensitivity of assets, activities and value-chain dependencies over short, medium and long terms. Under the Commission-adopted revised E1, climate scenario analysis is not framed as a universal mandatory technique; if it is used, the undertaking discloses the scenarios, temperature outcomes, scope, assumptions and timing.

Helps you decideUnderstand what revised E1 requires and when scenario analysis is used.

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS S4 Consumers and End-Users: Product Impacts, Safety, Privacy and Access

ESRS S4 should be organised around the product or service and the people who use it. When consumer or end-user impacts, risks or opportunities are material, the undertaking explains the affected products, services and user groups through three lenses: information-related impacts, including privacy and access to information; personal safety, including health, child protection and personal security; and social inclusion, including access, responsible marketing and non-discrimination.

Helps you decideWhich product/user impact pathways are material, and how complaints, incidents, privacy, access and product evidence are controlled.

Reviewed 11 Aug 2026 8 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS S3 Affected Communities: How to Identify Impacts and Report Engagement

ESRS S3 begins with places and rights, not with a generic list of stakeholders. When affected-community impacts, risks or opportunities are material, the undertaking identifies the communities and locations connected to operations and value-chain activities, explains relevant civil, economic, social, cultural and Indigenous Peoples’ rights, describes policies, engagement and representative or proxy arrangements, channels and remedy, actions, incidents and targets.

Helps you decideWhich communities and rights are connected to material impacts, and how engagement, grievance, remedy and evidence are controlled.

Reviewed 11 Aug 2026 8 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS S2 Workers in the Value Chain: Due Diligence, Data and Supplier Evidence

ESRS S2 is impact- and relationship-based, not a supplier-audit checklist. When workers in the upstream or downstream value chain are connected to material impacts, risks or opportunities, the undertaking explains the affected worker groups and locations, its policies and supplier expectations, engagement or credible-proxy arrangements, channels and remedy, actions and leverage, incidents, targets and the entity-specific metrics needed to show progress.

Helps you decideWhich worker groups and relationships are material, what evidence is proportionate, and how action, remedy and outcomes are demonstrated.

Reviewed 11 Aug 2026 9 min Read the guide →

ESRS·Explainer·Metrics and methodologies

ESRS S1 Own Workforce: Complete Guide to Policies, Metrics and Worker Characteristics

ESRS S1 combines a people-impact narrative with a tightly controlled workforce dataset. When own-workforce impacts, risks or opportunities are material, the undertaking reports policies, engagement and grievance/remedy arrangements, actions and targets, then provides the applicable worker-characteristic and outcome metrics.

Helps you decideHow to determine the S1 population and control the applicable workforce metrics and narratives.

Reviewed 11 Aug 2026 8 min Read the guide →

ESRS·Explainer·Assurance and controls

Common ESRS Reporting Mistakes: 25 Problems That Undermine Compliance and Assurance

The most damaging ESRS mistakes are rarely isolated missing sentences. They are control failures that begin earlier: the wrong legal or reporting perimeter, an outdated standard, a checklist-style materiality assessment, value-chain evidence that was never requested, generic policies presented as mature management responses, unsupported estimates, financial effects disconnected from finance, weak cross-references and uncontrolled final files.

Helps you decideCommon ESRS Reporting Mistakes: 25 Problems That Undermine Compliance and Assurance

Reviewed 11 Aug 2026 14 min Read the guide →

ESRS·Decision guide·Framework interoperability

ESRS Omissions and Confidential Information: Commercial Prejudice, Trade Secrets and Privacy

ESRS permits omission only for defined categories and conditions: exceptional serious commercial prejudice; qualifying trade secrets; classified information; or information protected by Union or national law or needed to safeguard the privacy or security of a person or legal entity. Before omitting, test whether aggregation, anonymisation or limited redaction can meet the disclosure objective.

Helps you decideESRS Omissions and Confidential Information: Commercial Prejudice, Trade Secrets and Privacy

Reviewed 11 Aug 2026 13 min Read the guide →

ESRS·Explainer·Assurance and controls

Stakeholder Engagement in ESRS: affected stakeholders, due diligence, representatives, proxies, grievance mechanisms, materiality evidence and governance

ESRS does not require one universal survey or a separate engagement exercise solely for the double materiality assessment. Affected-stakeholder evidence is a key input to impact materiality and can come from ongoing due diligence, direct engagement, legitimate representatives, credible proxies, users and experts.

Helps you decideHow to design proportionate engagement and prove its influence on decisions.

Reviewed 11 Aug 2026 11 min Read the guide →

ESRS·Decision guide·Materiality and scope

How to Identify Impacts, Risks and Opportunities Under ESRS: business context, value chains, dependencies, time horizons, thresholds and the IRO register

Start with strategy, business model, sectors, geographies, activities and upstream/downstream relationships. Identify actual and potential positive and negative impacts on people and the environment, then identify dependencies and derive financial risks and opportunities from impacts, dependencies, hazards, regulation and other sustainability factors.

Helps you decideHow to move from business context to specific, evidence-based IROs and material topics.

Reviewed 11 Aug 2026 12 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Information Materiality: Why a Material Topic Does Not Make Every Datapoint Mandatory

No. Under the revised ESRS, a material topic or sub-topic establishes the reporting area, but it does not automatically make every Disclosure Requirement or datapoint reportable. The undertaking first identifies topics linked to material impacts, risks or opportunities and then determines the material information to report for each topic.

Helps you decideWhich DRs, ARs, datapoints and entity-specific information are material for each material IRO and sub-topic.

Reviewed 10 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Materiality and scope

Top-Down Double Materiality Assessment Under Revised ESRS: Practical Methodology

A top-down ESRS materiality assessment begins with the undertaking rather than with an exhaustive list of datapoints. It uses strategy and business model, sectors, geographies, activities, business relationships, upstream and downstream value-chain features, due-diligence evidence, incidents and known risk signals to identify topics or sub-topics whose materiality or non-materiality is evident.

Helps you decideWhich topics can be concluded from business-model evidence and which require focused IRO-level assessment.

Reviewed 10 Aug 2026 8 min Read the guide →

ESRS·Comparison·Materiality and scope

Impact Materiality vs Financial Materiality: How ESRS Double Materiality Works

Impact materiality and financial materiality answer different questions. Impact materiality considers actual and potential positive and negative impacts on people and the environment connected with the undertaking, including through its upstream and downstream value chain.

Helps you decideWhether a topic is material from the impact perspective, financial perspective or both.

Reviewed 10 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Materiality and scope

ESRS Double Materiality Assessment: A Step-by-Step Guide for 2026

An ESRS double materiality assessment is an evidence-based process for identifying material impacts, risks and opportunities under two separate but connected lenses. It does not require one prescribed matrix, a universal numerical scale or exhaustive scoring of every possible datapoint.

Helps you decideWhich IROs and related topics are material, what evidence supports the conclusion and what information enters the statement.

Reviewed 10 Aug 2026 9 min Read the guide →

ESRS·Comparison·Reporting boundaries

CSRD vs ESRS: What Is the Difference?

CSRD and ESRS are connected but not interchangeable. CSRD is Directive (EU) 2022/2464, which amended the EU Accounting Directive to create sustainability-reporting, assurance and governance obligations.

Helps you decideSeparate the legal scope and transposition analysis from the reporting-standard implementation analysis.

Reviewed 10 Aug 2026 10 min Read the guide →

ESRS·Comparison·Framework interoperability

ESRS vs IFRS S1 and IFRS S2: Key Differences in Materiality, Scope and Reporting

ESRS and IFRS S1/S2 can be implemented through one coordinated reporting programme, but they answer different primary questions. ESRS applies double materiality: material impacts on people and the environment, and material sustainability-related risks and opportunities for the undertaking.

Helps you decideHow to share process and data while preserving separate materiality, boundary, presentation, compliance and assurance conclusions.

Reviewed 10 Aug 2026 15 min Read the guide →

ESRS·Comparison·Framework interoperability

ESRS vs GRI: Double Materiality, Impact Reporting and Practical Interoperability

ESRS and GRI can share substantial evidence, data and process infrastructure, but they are not interchangeable. ESRS is an EU legal reporting standard built around double materiality: impact materiality and financial materiality.

Helps you decideWhich evidence can be reused, which tests and outputs remain framework-specific, and what combined-report architecture is defensible.

Reviewed 10 Aug 2026 14 min Read the guide →

ESRS·Decision guide·Assurance and controls

First ESRS Reporting Cycle: A 15-Month Project Plan for Companies and Groups

A first ESRS cycle should be run as a controlled 15-month reporting transformation, not as a sustainability-writing project. The critical path is: confirm legal scope and standard edition; establish governance; complete a defensible double materiality assessment; lock reporting and metric boundaries; build the data dictionary and evidence model; perform dry-run calculations; draft and review disclosures; operate internal controls; complete assurance; obtain board approval; publish; and remediate findings.

Helps you decideWhat must be decided early, which workstreams can overlap, and which dependencies sit on the critical path?

Reviewed 10 Aug 2026 14 min Read the guide →

ESRS·Decision guide·Assurance and controls

How to Prepare an ESRS Sustainability Statement: Complete Step-by-Step Guide

Preparing an ESRS sustainability statement is a controlled reporting programme, not a late-stage writing exercise. The undertaking first locks the legal scope, reporting entity, reporting period and applicable ESRS version.

Helps you decideHow to organise the programme so that materiality, data, narrative, controls and publication form one traceable process.

Reviewed 10 Aug 2026 10 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS Gap Assessment: How to Compare Your Current Report with Revised Requirements

An ESRS gap assessment should compare more than report text with a list of disclosure requirements. It must test four connected lenses: materiality decisions, topic disclosures, evidence and controls, and presentation and publication.

Helps you decideESRS Gap Assessment: How to Compare Your Current Report with Revised Requirements

Reviewed 11 Aug 2026 14 min Read the guide →

ESRS·Decision guide·Data and evidence

ESRS G1 Business Conduct: Ethics, Corruption, Whistleblowing, Suppliers and Payment Practices

ESRS G1 is not a generic ethics essay. If business conduct, or one of its sub-topics, is material, the undertaking connects material impacts, risks and opportunities to controlled disclosures about policies, actions, targets and specified metrics.

Helps you decideWhich G1 sub-topics are material, which disclosures and entity-specific information are needed, and what evidence supports each statement.

Reviewed 10 Aug 2026 15 min Read the guide →

ESRS·Decision guide·Metrics and methodologies

Current and Anticipated Financial Effects Under ESRS: A Practical Guide for Finance Teams

ESRS requires finance teams to explain how material sustainability risks and opportunities affected financial position, performance and cash flows in the reporting period; identify those carrying amounts exposed to a significant risk of material adjustment in the next annual period; and describe expected changes over short, medium and long term given the undertaking’s strategy. Start with the material IRO, translate it into a business driver, map the driver to revenue, cost, assets, liabilities, cash flow, access to finance or cost of capital, and then decide whether a single amount, range, non-monetary quantity, combined effect or qualitative disclosure is decision-useful.

Helps you decideCurrent and Anticipated Financial Effects Under ESRS: A Practical Guide for Finance Teams

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Decision guide·Data and evidence

ESRS Data Governance and Internal Controls: From Datapoint Owners to Assurance Evidence

An ESRS control system should connect every material disclosure to a defined owner, controlled methodology, source data, calculation, evidence file, reviewer, approval and report location. The core operating tools are a disclosure matrix, data dictionary, evidence register, calculation inventory, control matrix, issue log and sign-off record.

Helps you decideWhat governance, definitions, controls and evidence make each disclosure traceable, reproducible and reviewable?

Reviewed 10 Aug 2026 20 min Read the guide →

ESRS·Decision guide·Omissions and claims

ESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible

ESRS expects undertakings to use reasonable and supportable information available at the reporting date without undue cost or effort. That principle supports estimates, proxies and proportionate information searches; it does not permit a team to stop because direct data are inconvenient.

Helps you decideESRS Estimates and ‘Undue Cost or Effort’: When Relief Is Defensible

Reviewed 11 Aug 2026 15 min Read the guide →

ESRS·Decision guide·Metrics and methodologies

ESRS Entity-Specific Disclosures: When the Standards Do Not Cover a Material IRO

An undertaking needs entity-specific disclosures when a material impact, risk or opportunity is not covered by ESRS, or is not covered with enough granularity for users to understand the matter and how it is managed. The solution is not to invent an attractive KPI.

Helps you decideWhat additional narrative, metric or target information is necessary for fair presentation?

Reviewed 10 Aug 2026 14 min Read the guide →

ESRS·Explainer·Metrics and methodologies

ESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics

ESRS E5 should be implemented as a controlled physical-flow model, not as a collection of disconnected waste indicators. When resource use and circular economy are material, the undertaking links its policies, actions and targets to resource inflows, product and service outflows and waste outflows.

Helps you decideHow to build a traceable material-flow model and select evidence-ready E5 metrics and targets.

Reviewed 11 Aug 2026 9 min Read the guide →

ESRS·Decision guide·Data and evidence

ESRS E1 Climate Change: Complete Implementation Guide

ESRS E1 is implemented by starting with material climate impacts, risks and opportunities - not by completing eleven disclosure tables in isolation. The undertaking should identify material physical and transition risks and climate-related impacts and opportunities, connect them to strategy and the business model, explain any climate transition plan and resilience analysis, disclose policies, actions, resources and targets, and then produce controlled information on energy, Scope 1-3 GHG emissions, removals, carbon credits, internal carbon pricing and anticipated financial effects.

Helps you decideESRS E1 Climate Change: Complete Implementation Guide

Reviewed 11 Aug 2026 20 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS Digital Tagging and XBRL: What Preparers Need to Build Now

ESRS digital tagging is not yet a mandatory filing step merely because EFRAG has published an ESRS XBRL taxonomy. Mandatory tagging depends on the European Commission adopting the relevant European Single Electronic Format rules.

Helps you decideESRS Digital Tagging and XBRL: What Preparers Need to Build Now

Reviewed 11 Aug 2026 15 min Read the guide →

ESRS·Comparison·Framework interoperability

ESRS and CSDDD: Reporting, Due Diligence and Value Chain Responsibilities Compared

ESRS and the Corporate Sustainability Due Diligence Directive (CSDDD) are connected, but they are not interchangeable. ESRS determines what material sustainability information an undertaking must disclose.

Helps you decideWhich evidence and processes can be shared, and which conclusions, approvals and public claims must remain instrument-specific?

Reviewed 10 Aug 2026 14 min Read the guide →

ESRS·Decision guide·Data and evidence

Can One Dataset Support Both ESRS and IFRS S1/S2 Reporting?

Yes - one governed master dataset and evidence repository can support both ESRS and IFRS S1/S2, provided it is designed as a layered system rather than a single final reporting table. The shared layer should hold stable reference data, source observations, evidence, methodologies, controls and approvals.

Helps you decideWhich information belongs in the common master/evidence layer and which adjustments and approvals must remain framework-specific.

Reviewed 10 Aug 2026 14 min Read the guide →

ESRS·Decision guide·New standards and transition

ESRS Climate Transition Plan: Requirements, 1.5°C Compatibility and Common Gaps

An ESRS climate transition plan is not merely a net-zero target or list of climate projects. Under the Commission-adopted revised ESRS E1-1, the plan disclosure brings together the undertaking’s GHG targets, decarbonisation levers, key actions, significant investments and funding, governance approval, integration with business strategy, 1.5°C compatibility, assumptions and dependencies, locked-in emissions and implementation progress.

Helps you decideESRS Climate Transition Plan: Requirements, 1.5°C Compatibility and Common Gaps

Reviewed 11 Aug 2026 14 min Read the guide →

ESRS·Decision guide·Reporting boundaries

ESRS Reporting Boundaries: Financial Consolidation, Own Operations and the Value Chain

An ESRS boundary is not one perimeter. Start with the same reporting undertaking used for the financial statements, classify the activities and recognised shares that form own operations, extend the analysis to material impacts, risks and opportunities connected through the upstream and downstream value chain, and then apply any topic- or metric-specific boundary rule.

Helps you decideHow should each entity, activity, asset or relationship be classified for the materiality assessment, narrative disclosures and individual metrics?

Reviewed 11 Aug 2026 17 min Read the guide →

ESRS·Decision guide·Assurance and controls

ESRS Limited Assurance Readiness: Evidence, Controls and Common Findings

An ESRS sustainability statement is ready for limited assurance when the undertaking can reconstruct how material impacts, risks and opportunities were identified; explain the reporting boundaries and estimates used; trace each material metric and narrative claim to controlled evidence; demonstrate the link between policies, actions, resources, targets and results; and show who prepared, reviewed, challenged and approved the information. Readiness does not mean that assurance has been obtained.

Helps you decideDefine limited-assurance readiness without treating readiness work as an assurance conclusion.

Reviewed 11 Aug 2026 16 min Read the guide →

ESRS·Explainer·Assurance and controls

ESRS Disclosure Matrix and Content Index: requirements, ARs, datapoints, owners, evidence, controls, assurance status and report locations

The internal ESRS disclosure matrix is a control and assurance tool; the public ESRS content index is a reader-navigation output under IRO-2. The matrix should link each material IRO and topic to the relevant DRs, mandatory ARs and atomic datapoints, then to owners, evidence, methodology, controls, assurance status, drafting location and final page.

Helps you decideWhich fields and workflow are needed from IRO to final page.

Reviewed 11 Aug 2026 11 min Read the guide →

ESRS·Explainer·Metrics and methodologies

ESRS Policies, Actions, Metrics and Targets: GDR-P, GDR-A, GDR-M, GDR-T, resources, methods, baselines, milestones and disclosures of absence

GDR-P, GDR-A, GDR-M and GDR-T form a connected disclosure grammar for material IROs. GDR-P explains policy objectives, scope and exclusions.

Helps you decideHow to structure policy, action, metric and target disclosures around the IRO.

Reviewed 11 Aug 2026 13 min Read the guide →

ESRS·Explainer·Assurance and controls

ESRS 2 General Disclosures: basis of preparation, governance, strategy, business model, stakeholders, material IROs, content index and GDR

Revised ESRS 2 is the cross-cutting architecture of the sustainability statement. BP explains the reporting basis, perimeter, reliefs and phase-ins.

Helps you decideHow to design one connected cross-cutting narrative and evidence system.

Reviewed 11 Aug 2026 17 min Read the guide →

ESRS·Explainer·Data and evidence

ESRS Disclosure Requirements, Datapoints and Application Requirements: How to Read the Standards

Read ESRS as a hierarchy, not as a spreadsheet of isolated fields. Start with the disclosure objective and the material topic, then read the full Disclosure Requirement (DR), break its “shall” clauses into distinct datapoints, apply the related Application Requirements (ARs), check defined terms in the glossary, and finally test whether the resulting information is material and supports fair presentation.

Helps you decideESRS Disclosure Requirements, Datapoints and Application Requirements: How to Read the Standards

Reviewed 11 Aug 2026 14 min Read the guide →