Resource
All current publications from EFRAG around the ESRS in one place.
ESRS 1 outlines the fundamental principles and mandatory concepts for sustainability disclosures, including double materiality, value chain information, and the preparation and presentation of sustainability statements, ensuring comprehensive and structured reporting in alignment with EU directives.
ESRS 2 establishes cross-cutting, sector-agnostic disclosure requirements for all companies, covering impact, risk, and opportunity management, governance, strategy, and metrics and targets, facilitating comprehensive sustainability reporting aligned with international standards.
ESRS E1 focuses on understanding and mitigating a company's impacts on climate change, aligning with the Paris Agreement, and adapting business strategies for a sustainable economy.
ESRS E2 aims to manage and reduce a company's emissions and pollution of air, water, and soil, while aligning business practices with the EU Action Plan for a zero pollution environment.
ESRS E3 addresses the impacts of a company's activities on water and marine resources, promoting sustainable use and alignment with European environmental directives and the European Green Deal.
ESRS E4 aims to understand and mitigate a company's impacts on biodiversity and ecosystems, aligning business practices with planetary boundaries and international biodiversity frameworks.
ESRS E5 focuses on promoting resource efficiency, minimizing waste, and implementing circular economy principles to sustain resource value and align with EU circular economy policies.
ESRS G1 aims to understand and evaluate how a company’s governance structures influence its corporate culture, business ethics, anti-corruption measures, whistleblower protection, animal welfare, political activities, and relationships with suppliers, including payment practices.
ESRS IG 1 provides an illustrative materiality assessment process, examples of impact and financial materiality, and FAQs to help disclose material impacts, risks, and opportunities.
ESRS IG 2 outlines value chain reporting requirements, including materiality assessment, policies, actions, metrics, and targets, and includes a 'value chain map' and FAQs for additional guidance.
ESRS IG 3 lists all ESRS requirements in an Excel format, with additional details on requirement types and transitional provisions, accompanied by an explanatory note.
ESRS s1 - Own Workforce
ESRS S1 aims to understand and manage a company's impacts on its own workforce, including working conditions, equal opportunities, and other work-related rights, while addressing material risks, opportunities, and financial impacts over various timeframes.
ESRS s2 - Workers in the value chain
ESRS S2 focuses on assessing and mitigating a company's impacts on workers throughout its value chain, covering working conditions, equal treatment, and other work-related rights, and managing related risks and opportunities.
ESRS s3 - Affected communities
ESRS S3 aims to understand and manage the economic, social, cultural, civil, and political impacts on communities affected by a company's operations and value chain, addressing material risks and opportunities for short-, medium-, and long-term impacts.
ESRS s4 - COnsumers and end-users
ESRS S4 focuses on the impacts of a company's products and services on consumers and end-users, including information-related, personal safety, and social inclusion aspects, and managing the associated risks, opportunities, and financial materiality.