ESRS — European Sustainability Reporting Standards
They define what to report and how under the CSRD: two cross-cutting standards (ESRS 1 and 2) and ten topical standards, from E1 Climate change to G1 Business conduct. At the request of the Commission, EFRAG delivered a simplified version at the end of 2025, with a sharp reduction in mandatory datapoints and a leaner double materiality assessment.
At a glance
- Legal reference
- Commission Delegated Regulation (EU) 2023/2772 and subsequent EFRAG revisions
- Jurisdiction
- European Union
- Area
- Reporting and sustainable finance
- Status
- Phased application
- Last reviewed
- Official text
- EUR-Lex · Delegated Regulation (EU) 2023/2772 ↗
Every date for ESRS
- Publication of the first set of ESRS in the Official Journal
- "Quick fix": the Commission extends the phase-in reliefs for first-wave companies
- EFRAG delivers the simplified ESRS to the Commission
- Commission delegated act on the revised ESRS (expected)
- Application of the simplified ESRS from financial year 2027 in 68 days
All companies subject to the CSRD; in practice, also suppliers that are asked for environmental and social data.
How we helpSustainability & Environmental Transition →- 01Map the datapoints already available against the simplified ESRS
- 02Prioritise climate (E1): Scope 1, 2 and, where material, Scope 3 emissions
- 03Document the materiality assessment process for the auditor
Frequently asked questions on ESRS
They define what to report and how under the CSRD: two cross-cutting standards (ESRS 1 and 2) and ten topical standards, from E1 Climate change to G1 Business conduct. At the request of the Commission, EFRAG delivered a simplified version at the end of 2025, with a sharp reduction in mandatory datapoints and a leaner double materiality assessment.
All companies subject to the CSRD; in practice, also suppliers that are asked for environmental and social data.
22 Dec 2023: Publication of the first set of ESRS in the Official Journal; 11 Jul 2025: "Quick fix": the Commission extends the phase-in reliefs for first-wave companies; 3 Dec 2025: EFRAG delivers the simplified ESRS to the Commission; Jun 2026: Commission delegated act on the revised ESRS (expected); 1 Jan 2027: Application of the simplified ESRS from financial year 2027.
The next milestone is 1 Jan 2027: Application of the simplified ESRS from financial year 2027.
Map the datapoints already available against the simplified ESRS; Prioritise climate (E1): Scope 1, 2 and, where material, Scope 3 emissions; Document the materiality assessment process for the auditor.
Other rules in the same area
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