What is ESRS?
Also called European Sustainability Reporting Standards.
ESRS means: ESRS are the European Sustainability Reporting Standards used under CSRD to specify the sustainability information companies must report. Source: EUR-Lex: Corporate Sustainability Reporting Directive.
Why it matters
They translate CSRD's reporting obligation into detailed disclosure requirements, metrics and topical standards.
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Frequently asked
What is ESRS?
ESRS are the European Sustainability Reporting Standards used under CSRD to specify the sustainability information companies must report.
Why does ESRS matter in EU policy?
They translate CSRD's reporting obligation into detailed disclosure requirements, metrics and topical standards.
Where can I verify the definition of ESRS?
Lex cites EUR-Lex: Corporate Sustainability Reporting Directive for this definition and links the source records on this page.
Official sources
Definitions are short paraphrases of official records, not legal advice. For binding text, use the linked EUR-Lex act, Official Journal or EU institution page.
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