{"id":34741,"date":"2024-06-03T09:34:23","date_gmt":"2024-06-03T07:34:23","guid":{"rendered":"https:\/\/dfge.de\/?page_id=34741"},"modified":"2025-03-17T08:57:17","modified_gmt":"2025-03-17T07:57:17","slug":"esrs","status":"publish","type":"page","link":"https:\/\/dfge.de\/en\/esrs\/","title":{"rendered":"European Sustainability Reporting Standards (ESRS)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=&#8221;.vc_custom_1664526115572{padding-top: 80px !important;padding-bottom: 40px !important;}&#8221;][vc_column css_animation=&#8221;fadeInLeft&#8221; width=&#8221;2\/3&#8243;]<div id=\"ultimate-heading-228569f04ab2244d4\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-228569f04ab2244d4 uvc-581  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-228569f04ab2244d4 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">European Sustainability Reporting Standards (ESRS)<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-228569f04ab2244d4 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>What are the ESRS?<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css_animation=&#8221;none&#8221; css=&#8221;&#8221;]The ESRS (European Sustainability Reporting Standards) are European sustainability reporting standards developed by the European Union to standardize and improve corporate sustainability reporting. These standards are part of the <a href=\"https:\/\/dfge.de\/en\/csrd\/\">Corporate Sustainability Reporting Directive (CSRD)<\/a>, which was adopted by the EU in 2024. The aim of the ESRS is to increase the transparency and comparability of sustainability information and to ensure that companies report comprehensively and consistently on their sustainability practices.[\/vc_column_text][\/vc_column][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/3&#8243;][vc_icon icon_fontawesome=&#8221;fas fa-info&#8221; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; align=&#8221;center&#8221;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><a href=\"https:\/\/dfge.de\/en\/csrd\/\">CSRD Information &amp; Services<\/a><\/li>\n<li><a href=\"https:\/\/dfge.de\/corporate-sustainability-reporting-directive-whitepaper\/\">CSRD Whitepaper<\/a><\/li>\n<li><a href=\"https:\/\/dfge.de\/en\/download-esg-handbook-2025\/\">ESG Handbook 2025 &#8211; A Guideline along the ESRS<\/a><\/li>\n<li>Blogpost: <a href=\"https:\/\/dfge.de\/esrs-e1-und-die-anforderungen-an-den-corporate-carbon-footprint\/\">ESRS E1 and the requirements for the CCF<\/a><\/li>\n<li>Blogpost: <a href=\"https:\/\/dfge.de\/umsetzung-des-esrs-s1-eigene-belegschaft\/\">Implementation of ESRS S1 \u201cOwn Workforce\u201d<\/a><\/li>\n<li><a href=\"https:\/\/dfge.de\/en\/webinars-trainings\/\">DFGE Webinars und Trainings<\/a><\/li>\n<\/ul>\n<\/div><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-0e324d0703de7796a636075c17e32a02.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-0e324d0703de7796a636075c17e32a02 > i {\n  margin-right: 8px;\n}<\/style><a href=\"mailto:sales@dfge.de\" class=\"default-btn-shortcode dt-btn dt-btn-m link-hover-off btn-inline-left \" target=\"_blank\" id=\"default-btn-0e324d0703de7796a636075c17e32a02\" rel=\"noopener\"><i class=\"far fa-calendar-check\"><\/i><span>Arrange a consultation!<\/span><\/a>[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator][\/vc_column][\/vc_row][vc_row][vc_column css_animation=&#8221;fadeInUp&#8221;]<div id=\"ultimate-heading-161769f04ab22475e\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-161769f04ab22475e uvc-1094  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-161769f04ab22475e .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\">The key aspects of ESRS:<\/div><\/div>[vc_accordion active_tab=&#8221;false&#8221; collapsible=&#8221;yes&#8221; style=&#8221;2&#8243;][vc_accordion_tab title=&#8221;1. Scope of Reporting&#8221;][vc_column_text css=&#8221;&#8221;]The ESRS specify which sustainability information must be disclosed. This applies to large companies and listed companies as well as certain small and medium-sized enterprises (SMEs) operating in specific sectors.[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;2. Sustainability Dimensions:&#8221;][vc_column_text css=&#8221;&#8221;]The standards cover various sustainability dimensions, including environmental, social and governance (ESG) aspects. Companies must report on topics such as climate change, environmental management, social responsibility, human rights, working conditions and corporate governance.[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;3. Detailed Requirements&#8221;][vc_column_text css=&#8221;&#8221;]The ESRS contain detailed requirements regarding the way in which information is to be recorded, measured and reported. This includes qualitative and quantitative data points, including specific metrics and indicators.[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;4. Transparency and Comparability&#8221;][vc_column_text css=&#8221;&#8221;]The standardization of reporting increases transparency and improves comparability between companies. This helps investors, stakeholders and the public to make informed decisions and better understand the sustainability performance of companies.[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;5. Integration with other Regulations&#8221;][vc_column_text css=&#8221;&#8221;]The ESRS are designed to be compatible with other international standards and frameworks such as the Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI) Standards. This is intended to support consistency and comparability at a global level.[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion]<div class=\"ult-spacer spacer-69f04ab2247b3\" data-id=\"69f04ab2247b3\" data-height=\"60\" data-height-mobile=\"60\" data-height-tab=\"60\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column css_animation=&#8221;fadeInLeft&#8221; width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;33572&#8243; img_size=&#8221;large&#8221; css=&#8221;&#8221;][\/vc_column][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;2\/3&#8243;]<div id=\"ultimate-heading-334169f04ab224805\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-334169f04ab224805 uvc-4572  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-334169f04ab224805 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">NEW: The DFGE ESG Handbook 2025<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-334169f04ab224805 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\">A guideline along the ESRS<\/div><\/div>[vc_column_text css=&#8221;&#8221;]Our brand new <a href=\"https:\/\/dfge.de\/en\/download-esg-handbook-2025\/\">ESG Handbook 2025<\/a> contains an introduction to the CSRD and ESRS standards as well as fact sheets with definitions and recommended actions to help you answer your questions about the rapidly evolving ESG landscape and get an overview of the ESRS standards.[\/vc_column_text]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-f6bfc47cf1596f4873bab2f00e2e2957.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-f6bfc47cf1596f4873bab2f00e2e2957 > i {\n  margin-right: 8px;\n}<\/style><a href=\"https:\/\/dfge.de\/en\/download-esg-handbook-2025\/\" class=\"default-btn-shortcode dt-btn dt-btn-m link-hover-off btn-inline-left \" target=\"_blank\" id=\"default-btn-f6bfc47cf1596f4873bab2f00e2e2957\" rel=\"noopener\"><i class=\"fas fa-book-open\"><\/i><span>Download ESG-Handbook 2025<\/span><\/a><div class=\"ult-spacer spacer-69f04ab224904\" data-id=\"69f04ab224904\" data-height=\"30\" data-height-mobile=\"30\" data-height-tab=\"30\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator css=&#8221;.vc_custom_1664525067852{padding-top: 20px !important;padding-bottom: 20px !important;}&#8221;][\/vc_column][\/vc_row][vc_row][vc_column css_animation=&#8221;fadeInUp&#8221;]<div id=\"ultimate-heading-456169f04ab224971\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-456169f04ab224971 uvc-2779  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-456169f04ab224971 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\">Reporting Standards<\/div><\/div>[vc_column_text css=&#8221;&#8221;]The European Financial Reporting Advisory Group (EFRAG) develops the ESRS on behalf of the EU Commission. These standards consist of sector-independent (core standards), sector-specific and organization-specific standards.<\/p>\n<p>In November 2022, EFRAG published the first drafts of the ESRS and submitted them to the EU Commission, which adopted the final first set of ESRS on July 31, 2023.<\/p>\n<p>Since 2024, the ESRS have been gradually coming into force (for companies already covered by the CSRD). All non-listed, large, medium-sized companies must publish an ESRS-compliant CSRD report together with their management report for the first time from 2026 for the 2025 reporting year.<\/p>\n<p>In parallel, EFRAG is currently working on a second set of standards (Sector-Specific Standards), which will include specific requirements for certain industries.[\/vc_column_text][vc_accordion active_tab=&#8221;false&#8221; collapsible=&#8221;yes&#8221; style=&#8221;2&#8243;][vc_accordion_tab title=&#8221;Sector-specific ESRS Standards&#8221;][vc_column_text css=&#8221;&#8221;]At the current time (January 2025), there are no final sector-specific ESRS standards. The development of these standards is still in progress. However, drafts are already well advanced for some sectors with special ESG risk profiles:<\/p>\n<ul>\n<li>Oil &amp; Gas<\/li>\n<li>Mining &amp; Coal<\/li>\n<li>Agriculture &amp; fisheries<\/li>\n<li>Road transportation<\/li>\n<\/ul>\n<p>Working papers have already been prepared and discussed in the EFRAG committees for these four sectors and for the SEC 1 standard on sector classification<\/p>\n<p>The publication of the sector-specific standards originally planned for mid-2024 was postponed by the European Commission in February 2024 to June 2026. This is intended to give companies more time to focus on implementing the first ESRS series. EFRAG is currently working on templates for an expected 30+ sector-specific ESRSs<\/p>\n<p>The development process for a standard can take up to 24 months, pending final approval by the European Commission.[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion]<div class=\"ult-spacer spacer-69f04ab2249c2\" data-id=\"69f04ab2249c2\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[vc_column_text css=&#8221;&#8221;]Simplified standards are being developed for small and medium-sized enterprises (SMEs). These are intended to support SMEs in implementing the CSRD requirements. Find out more <a href=\"https:\/\/dfge.de\/csrd-for-small-and-medium-sized-companies\/\">here<\/a>.<\/p>\n<p>Company-specific standards are also planned, but without a specific timeframe.<\/p>\n<p>The ESRS currently consist of 12 standards, which are divided into 4 groups:<\/p>\n<ol>\n<li><strong>General standards (ESRS 1 and 2)<\/strong><\/li>\n<li><strong>Environmental standards (ESRS E1 to E5)<\/strong><\/li>\n<li><strong>Social standards (ESRS S1 to S4)<\/strong><\/li>\n<li><strong>Governance standard (ESRS G1)<\/strong><\/li>\n<\/ol>\n<p>EFRAG regularly publishes questions and answers on the ESRS to support companies in implementing them<\/p>\n<p>Current information can be found <a href=\"https:\/\/www.efrag.org\/en\/projects\/efrag-esrs-qa-platform\/monitoring\">here<\/a>.[\/vc_column_text]<div class=\"ult-spacer spacer-69f04ab2249f9\" data-id=\"69f04ab2249f9\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; css=&#8221;.vc_custom_1666957659538{background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column]<div class=\"ult-spacer spacer-69f04ab224a2b\" data-id=\"69f04ab224a2b\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[vc_single_image image=&#8221;34734&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221;]<div id=\"ultimate-heading-511969f04ab224a72\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-511969f04ab224a72 uvc-2065  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-511969f04ab224a72 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>European Sustainability Reporting Standards (ESRS)<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1643106619010{background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h4>Cross-Cutting-Standards<\/h4>\n<p>[\/vc_column_text]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><strong>ESRS 1 |<\/strong> <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/06%20Draft%20ESRS%201%20General%20requirements%20November%202022.pdf\">General Requirements<\/a><\/li>\n<li><strong>ESRS 2 |<\/strong> <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/07.%20Draft%20ESRS%202%20General%20disclsoures%20November%202022.pdf\">General Disclosures<\/a><\/li>\n<\/ul>\n<\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1643106619010{background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h4>Environment<\/h4>\n<p>[\/vc_column_text]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><strong>ESRS E1 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-e1-standard-zu-klimaschutz-und-anpassung-an-den-klimawandel\/\">Climate change<\/a><\/li>\n<li><strong>ESRS E2 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-e2-pollution\/\">Pollution<\/a><\/li>\n<li><strong>ESRS E3 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-e3-water-and-marine-resources\/\">Water and marine resources<\/a><\/li>\n<li><strong>ESRS E4 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-e4-biodiversitaet-oekosysteme\/\">Biodiversity &amp; Eco Systems<\/a><strong><br \/>\n<\/strong><\/li>\n<li><strong>ESRS E5 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-e5-resource-use-and-circular-economy\/\">Resource use and circular economy<\/a><\/li>\n<\/ul>\n<\/div>[\/vc_column][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h4>Social<\/h4>\n<p>[\/vc_column_text]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><strong>ESRS S1 |<\/strong> <a href=\"https:\/\/dfge.de\/umsetzung-des-esrs-s1-eigene-belegschaft\/\">Own workforce<\/a><\/li>\n<li><strong>ESRS S2 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-s2-workers-in-the-value-chain\/\">Workers in the value chain<\/a><\/li>\n<li><strong>ESRS S3 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-s3-affected-communities\/\">Affected communities<\/a><\/li>\n<li><strong>ESRS S4 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-s4-consumers-and-end-users\/\">Consumers and end-users<\/a><\/li>\n<\/ul>\n<\/div><div class=\"ult-spacer spacer-69f04ab224bee\" data-id=\"69f04ab224bee\" data-height=\"20\" data-height-mobile=\"20\" data-height-tab=\"20\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/3&#8243;][vc_column_text]<\/p>\n<h4>Governance<\/h4>\n<p>[\/vc_column_text]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><strong>ESRS G1 | <\/strong><a href=\"https:\/\/dfge.de\/esrs-g1-business-conduct\/\">Business Conduct<\/a><\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1738328036211{padding-top: 30px !important;}&#8221;][vc_column css_animation=&#8221;fadeInLeft&#8221;]<div id=\"ultimate-heading-708169f04ab224c8e\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-708169f04ab224c8e uvc-7421  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-708169f04ab224c8e h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">The European Financial Reporting Advisory Group (EFRAG)<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-708169f04ab224c8e .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<p style=\"font-weight: 400;\">Who is EFRAG and what is its mission?<\/p>\n<p><\/div><\/div>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1738328028081{padding-bottom: 30px !important;}&#8221;][vc_column css_animation=&#8221;fadeInLeft&#8221;][vc_column_text css=&#8221;&#8221;]The European Financial Reporting Advisory Group (<a href=\"https:\/\/www.efrag.org\/en\/about-us\">EFRAG<\/a>) was founded in 2001 with the support of the European Commission. European interest groups as well as national and civil society organizations are among the member organizations. EFRAG&#8217;s mission is to promote European financial and sustainability reporting in the public interest.<\/p>\n<p>As part of its activities in the field of accounting, EFRAG supports the European Commission in the development and adoption of International Financial Reporting Standards (IFRS). Through its new role in the CSRD, EFRAG not only develops full drafts of the EU sustainability reporting standards, but also advises the European Commission during the implementation process of the CSRD with the help of its Sustainability Reporting Technical Expert Group (TEG).[\/vc_column_text][vc_accordion active_tab=&#8221;false&#8221; collapsible=&#8221;yes&#8221; style=&#8221;2&#8243;][vc_accordion_tab title=&#8221;Further Information about EFRAG&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">EFRAG is divided into technical expert groups (TEGs), working groups and advisory committees within the two pillars of the Financial Reporting Board and the Sustainability Reporting Board. In the consultation process, EFRAG takes into account all stakeholder input and specific European circumstances. Transparency, governance, due process and public accountability strengthen EFRAG&#8217;s legitimacy and make it a strong European voice in corporate reporting. EFRAG is funded by its members and the European Union.<\/p>\n<p>[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion]<div class=\"ult-spacer spacer-69f04ab224ced\" data-id=\"69f04ab224ced\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator css=&#8221;&#8221;]<div class=\"ult-spacer spacer-69f04ab224d25\" data-id=\"69f04ab224d25\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div><div id=\"ultimate-heading-808469f04ab224d91\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-808469f04ab224d91 uvc-9180  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-808469f04ab224d91 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">Your Advantages<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-808469f04ab224d91 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Why you should contact DFGE for CSRD<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css=&#8221;&#8221;]With a view to the demanding reporting standards of the ESRS, we at DFGE focus on the most important requirements that companies will have to meet in the future. With a scientific approach and efficient solutions, we support you in achieving your goals.<\/p>\n<p>Our services on the way to the first CSRD-compliant report can be found <a href=\"https:\/\/dfge.de\/en\/csrd\/\">here<\/a>.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1643619024494{padding-top: 30px !important;padding-bottom: 60px !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Everything from a single source &#8211; as part of our holistic approach, we can accompany you on the entire CSRD journey and offer module components such as Corporate Carbon Footprint (<a href=\"https:\/\/dfge.de\/en\/corporate-carbon-footprint\/\">CCF<\/a>), Climate Transition Plan (<a href=\"https:\/\/dfge.de\/der-climate-transition-plan\/\">CTP<\/a>), <a href=\"https:\/\/dfge.de\/en\/tcfd\/\">risk and opportunity analyses<\/a>, <a href=\"https:\/\/dfge.de\/eu-taxonomie-die-dfge-erweitert-ihr-angebot-im-bereich-csrd-compliance\/\">EU taxonomy<\/a> or strategies, e.g. on <a href=\"https:\/\/dfge.de\/en\/biodiversity-strategy\/\">biodiversity<\/a> or the <a href=\"https:\/\/dfge.de\/en\/circular-economy\/\">circular economy<\/a>.<\/li>\n<\/ul>\n<\/div>[\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Focus on SMEs: For over 25 years, we have been supporting SMEs in the implementation of sustainability projects and reporting requirements in accordance with internationally recognized standards such as <a href=\"https:\/\/dfge.de\/en\/tcfd\/\">TCFD<\/a>, <a href=\"https:\/\/dfge.de\/en\/gri-global-reporting-initiative\/\">GRI<\/a> or <a href=\"https:\/\/dfge.de\/en\/un-global-compact\/\">UNGC<\/a>.<\/li>\n<li>Holistic customer support through our <a href=\"https:\/\/dfge.de\/en\/sustainability-intelligence\/\">Sustainability Intelligence approach<\/a><\/li>\n<\/ul>\n<\/div>[\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>We see ourselves as a coach, consultant and service provider &#8211; to minimize resources and effort on your side<\/li>\n<li>We are not an advertising agency that makes your data prettier. Our roots are in research and that&#8217;s how we still work today.<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css_animation=&#8221;fadeInUp&#8221; css=&#8221;.vc_custom_1643118849013{padding-top: 80px !important;padding-bottom: 60px !important;background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; css=&#8221;.vc_custom_1575378589868{padding-bottom: 20px !important;}&#8221;]<div id=\"ultimate-heading-94769f04ab224f16\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-94769f04ab224f16 uvc-7845  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-94769f04ab224f16 h2'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h2 style=\"font-weight:bold;margin-bottom:0px;\">Arrange a free appointment!<\/h2><\/div><\/div>[\/vc_column][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; css=&#8221;.vc_custom_1575378595138{padding-bottom: 20px !important;}&#8221;]<div id=\"ultimate-heading-265769f04ab224f81\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-265769f04ab224f81 uvc-8075 \" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-265769f04ab224f81 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"desktop:34px;\"}' ><h2 style=\"font-weight:bold;\">+49 8192 99 7 33-20<\/h2><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-265769f04ab224f81 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:30px;\"}'  style=\"font-weight:normal;color:#148ba9;\">info@dfge.de<\/div><\/div>[\/vc_column][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12 vc_col-xs-12&#8243; css=&#8221;.vc_custom_1575378844390{padding-bottom: 20px !important;}&#8221;]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b {\n  border-radius: 100px;\n  font-size: 16px;\n  line-height: 18px;\n}\n.btn-shadow#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b {\n  box-shadow: 0 1px 6px rgba(0,0,0,0.12);\n  transition: box-shadow 0.2s ease-out, opacity 0.45s;\n}\n.btn-shadow#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b:hover {\n  box-shadow: 0 5px 11px 0 rgba(0,0,0,0.18), 0 4px 15px 0 rgba(0,0,0,0.15);\n}\n.btn-flat#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b {\n  box-shadow: none;\n}\n.btn-flat#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b:hover {\n  box-shadow: none;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b > i {\n  margin-right: 8px;\n  font-size: 16px;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b:not(:hover) {\n  border-width: 0px;\n  color: #ffffff;\n  padding: 19px 13px 19px 13px;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b:not(:hover) * {\n  color: #ffffff;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b:hover {\n  border-width: 0px;\n  color: #ffffff;\n  padding: 19px 13px 19px 13px;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b:hover * {\n  color: #ffffff;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-87fefcdcf88c5b20de5f4a5391dfe22b > i {\n  margin-right: 8px;\n}<\/style><div class=\"btn-align-center\"><a href=\"https:\/\/dfge.de\/en\/contact\/\" class=\"default-btn-shortcode dt-btn link-hover-off ico-right-side btn-flat \" target=\"_blank\" id=\"default-btn-87fefcdcf88c5b20de5f4a5391dfe22b\" style=\"width:240px;\" rel=\"noopener\"><span>Contact Form<\/span><i class=\"icomoon-the7-font-the7-mail-011\"><\/i><\/a><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css=&#8221;.vc_custom_1664526115572{padding-top: 80px !important;padding-bottom: 40px !important;}&#8221;][vc_column css_animation=&#8221;fadeInLeft&#8221; width=&#8221;2\/3&#8243;][vc_column_text css_animation=&#8221;none&#8221; css=&#8221;&#8221;]The ESRS (European Sustainability Reporting Standards) are European sustainability reporting standards developed by the European Union to standardize and improve corporate sustainability reporting. These standards are part of the Corporate Sustainability Reporting Directive (CSRD), which was adopted by the EU in 2024. The aim of the&hellip;<\/p>\n","protected":false},"author":21,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-34741","page","type-page","status-publish","hentry","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>European Sustainability Reporting Standards (ESRS) - DFGE - Institute for Energy, Ecology and Economy<\/title>\n<meta name=\"description\" content=\"The ESRS are European sustainability reporting standards developed by the EU to harmonize ESG reporting. 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