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

CSRD creates the duty, ESRS describe the content, and national transposition decides the detail. This subject maps the standards end to end and settles whether a company or a group reports at all, at which level and from which financial year.

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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Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

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A complete practitioner map of ESRS 1, ESRS 2 and the ten topical standards, including the CSRD link, double materiality, boundaries, assurance, …

Decision guide · 13 min CSRD vs ESRS: What Is the Difference?

The legal directive and the reporting standards explained, including national transposition, scope, timetable, assurance and the practical route from EU law to …

Comparison · 10 min

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