The European Sustainability Reporting Standards (ESRS) are the standards which have been adopted by the European Commission for the Corporate Sustainability Reporting Directive (CSRD). For companies who are required to comply with CSRD (eligibility criteria can be found in our Guide to CSRD Compliance), gaining visibility of the ESRS will be crucial.
The European Regulatory Financial Reporting Group (EFRAG) published the ESRS in October 2023. ESRS 1 is mandatory for all eligible companies and most of ESRS 2 is a requirement, regardless of the outcomes of any materiality assessments. However, those data points listed under environmental, social and governance are all to be reported only if found to be material in a double materiality assessment. For an explanation of the background and context to CSRD and its core concepts such as double materiality, read our blog here.
The metrics and datapoints are all listed in an Excel spreadsheet, mapped to existing SFDR, with the data type and whether it is voluntary shown. EFRAG also provide implementation guidance for the ESRS datapoints here. This list, published in December 2023, is still to be finalised and further industry specific metrics are scheduled to be added by EFRAG in the coming years. This version is current as of January 2024.
Complete this form to download a copy of the ESRS datapoint Excel workbook.