ESG Handbook 2026

Turn ESRS into a Management Advantage

This handbook provides practical and decision-oriented guidance on how to approach and actively manage ESG topics in alignment with the European Sustainability Reporting Standards (ESRS).

Rather than simply summarising reporting requirements, it demonstrates how the ESRS structure can be used as a materiality-based framework to identify, prioritise and steer ESG impacts, risks and opportunities in a consistent and structured manner.

By linking disclosure requirements to governance responsibilities, enterprise risk management and performance monitoring, the handbook enables organisations to:

• embed ESG into strategic decision-making
• strengthen internal control and transparency
• align sustainability with risk and performance management
• enhance regulatory robustness
• build long-term resilience and competitiveness

Designed for decision-makers and sustainability professionals alike, this handbook shows how ESRS can serve not only as a reporting standard, but as a practical reference framework for structured ESG management and control – including for organisations not (yet) subject to CSRD.