ESRSFramework in the Knowledge Hub

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.

  • 165 disclosures catalogued
  • 75 disclosure cards live
  • 59 guides published
  • Set 1
Editorial programme 52 of 50 topics published

✓ LRA AI Assistant · Human-in-the-loop

Ask about ESRS reporting

Practical answers for your reporting context — and the exact guide, disclosure card or report example to open next. Your first two answers are free without signing in.

Try
2 free answers Automated · the LRA team is one click away

Answers from reviewed LRA guidance · 275 disclosure cards · 1,211 indexed reports

Two ways in

Disclosure guides

Understand the questions behind the standards.

Pillar guides covering the subject end to end, articles that each settle one practical question, FAQ cards and expert notes. Every answer names the clause it rests on and separates what the standard requires from what it leaves to your judgement.

59 published · 62 source files prepared · 50 target article topics

Open ESRS guides →

Disclosure cards

Prepare a disclosure from requirement to sign-off.

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 165 disclosures carded

Browse ESRS cards →

LRA educational guidance · Not issued or endorsed by European Commission

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.

  1. 01
    Cross-cutting

    ESRS 1 General requirements, ESRS 2 General disclosures.

  2. 02
    Environment

    E1 Climate change through E5 Resource use and circular economy.

  3. 03
    Social and governance

    S1–S4 on workers, communities and consumers; G1 Business conduct.

Popular right now

Where people go first

Disclosure card · BP-1 Basis for preparation of the sustainability statement Open → Disclosure card · BP-2 Specific information if the undertaking uses phasing-in options Open → Disclosure card · E1-1 Transition plan for climate change mitigation Open → Disclosure card · E1-2 Identification of climate-related risks and scenario analysis Open →

Browse every ESRS disclosure → Search the whole Hub →

Compare with

The frameworks next to this one.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet IFRS S1 and S2 (ISSB)

Investor-focused, financial materiality

87 disclosures · 39 cards

Go deeper · ESRS

ESRS and CSRD training

Double materiality, datapoints and the sustainability statement, with a mentor on your own report.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See course formats
Preview · noindex · /en/knowledge-hub/esrs/