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ESRS

The European Sustainability Reporting Standards (ESRS) provide the detailed framework that companies must use to disclose sustainability information under the EU’s Corporate Sustainability Reporting Directive (CSRD).

European Sustainability Reporting Standards

Description

The ESRS are a set of mandatory reporting standards developed by the European Financial Reporting Advisory Group (EFRAG). They define how companies subject to the CSRD must disclose sustainability information, including environmental, social, and governance aspects. The ESRS are designed to ensure comparability, reliability, and relevance of reported data across sectors and jurisdictions.

Type

Sustainability reporting standards

Jurisdiction

European Union (mandatory for CSRD-subject companies)

Sector Relevance

All sectors (cross-sectoral and sector-specific standards)

Established / Active Since

2022 (adopted by the European Commission in July 2023; application begins with 2024 reporting year)

Maintained By / Organised By

European Financial Reporting Advisory Group (EFRAG), under mandate from the European Commission

Official Resources

Relationship to Lemu

Lemu’s Nature Intelligence platform helps companies align with ESRS environmental disclosure requirements, especially under ESRS E4 (Biodiversity and ecosystems) and ESRS E1 (Climate change). By providing science-based indicators and ecosystem-level insights, Atlas simplifies reporting and ensures that nature-related data is credible, comparable, and aligned with EU standards.

Example in Practice

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European energy company reports its biodiversity impacts and dependencies using ESRS E4, supported by spatial ecological data.
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A manufacturing firm discloses Scope 3 emissions and resource use under ESRS E1 and E5.
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A bank integrates ESRS disclosures into risk assessments, ensuring that financing decisions are aligned with EU sustainability policy.

Cross-Mapping with Other Frameworks

  • CSRD: ESRS are the operational standards for implementing CSRD.
  • TNFD: Provides guidance on nature-related risk and opportunity management, which supports ESRS E4 disclosures.
  • SBTN: Target-setting framework that complements ESRS by aligning reported impacts with science-based goals.
Updated on Aug 30, 2025