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

Most reporters answer to more than ESRS. This subject compares ESRS with GRI and with IFRS S1/S2, connects it to the EU Taxonomy and CSDDD, and sets out the shared data and evidence model that serves them all without false equivalence.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission

Edition written against

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Source-grounded implementation guide

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

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

A master data and evidence model for shared definitions, controlled calculations and framework-specific materiality, boundary, disclosure and compliance adjustments.

Decision guide · 14 min ESRS and CSDDD: Reporting, Due Diligence and Value Chain Responsibilities Compared

How disclosure obligations, substantive due diligence, stakeholder engagement, remediation and evidence interact without becoming the same legal claim

Comparison · 12 min ESRS vs GRI: Double Materiality, Impact Reporting and Practical Interoperability

A controlled comparison of purpose, users, materiality, architecture, reporting boundaries, indexes, claims and the practical reuse of data without false equivalence.

Comparison · 14 min ESRS vs IFRS S1 and IFRS S2: Key Differences in Materiality, Scope and Reporting

A dual-reporter guide to double versus investor materiality, reporting entity, value chain, financial effects, topical content, presentation, claims and assurance.

Comparison · 15 min ESRS and the EU Taxonomy: How to Connect Eligibility, Alignment and Sustainability Disclosures

A practical guide to activity classification, environmental objectives, CapEx plans, financial-statement links, evidence controls and cross-references without treating Taxonomy KPIs as ESRS …

Decision guide · 15 min

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