{"id":34741,"date":"2024-06-03T09:34:23","date_gmt":"2024-06-03T07:34:23","guid":{"rendered":"https:\/\/dfge.de\/?page_id=34741"},"modified":"2026-10-15T15:42:35","modified_gmt":"2026-10-15T13:42:35","slug":"esrs","status":"publish","type":"page","link":"https:\/\/dfge.de\/en\/esrs\/","title":{"rendered":"European Sustainability Reporting Standards (ESRS)"},"content":{"rendered":"

[vc_row gap=”0px” css_animation=”none” css=”.vc_custom_1791182792455{padding-top: 80px !important;}”][vc_column css_animation=”fadeInLeft” width=”2\/3″]

<\/div>

European Sustainability Reporting Standards (ESRS)<\/h3><\/div>
<\/p>\n
\n
\n

What are the ESRS?<\/p>\n<\/div>\n<\/div>\n

<\/div><\/div>[vc_column_text css_animation=”none”]<\/p>\n

The European Sustainability Reporting Standards (ESRS) are the mandatory EU standards for sustainability reporting. They define what companies must report on environmental, social and governance (ESG) matters and how this information must be presented \u2013 covering topics ranging from greenhouse gas emissions and working conditions throughout the supply chain to anti-corruption measures.<\/p>\n

The aim of the ESRS is to make sustainability information comparable and reliable across Europe \u2013 in much the same way that international accounting standards provide a common framework for financial reporting.<\/p>\n

The ESRS are developed at a technical level by the European Financial Reporting Advisory Group (EFRAG<\/a>). They become legally binding when the European Commission adopts them as a Delegated Regulation.<\/p>\n

Important distinction:<\/strong> The ESRS govern how<\/em> sustainability reporting is carried out \u2013 including its content, structure and level of detail. The question of which companies<\/em> are subject to reporting requirements and when<\/em> these requirements apply is governed by the Corporate Sustainability Reporting Directive (CSRD). The relevant thresholds and reporting deadlines can be found on our CSRD page<\/a>.[\/vc_column_text][\/vc_column][vc_column css_animation=”fadeInRight” width=”1\/3″]

<\/div>[vc_icon icon_fontawesome=”fas fa-info” align=”center” background_style=”rounded” color=”black”]