European Sustainability Reporting Standards (ESRS)
ESRS are the mandatory reporting standards under the CSRD, developed by EFRAG, covering environmental, social, and governance topics including detailed climate and emissions disclosures.
What is European Sustainability Reporting Standards (ESRS)?
The European Sustainability Reporting Standards (ESRS) are the technical standards that specify what companies must disclose under the CSRD. Developed by the European Financial Reporting Advisory Group (EFRAG) and adopted by the European Commission, they comprise 12 standards covering cross-cutting topics, environmental topics (including climate change, pollution, water, biodiversity, and circular economy), social topics, and governance.
ESRS E1 (Climate Change) is the most relevant standard for carbon accounting. It requires disclosure of Scope 1, 2, and 3 GHG emissions, energy consumption, GHG intensity per net revenue, GHG removal and mitigation projects, internal carbon pricing, and climate-related targets and transition plans. The standard also requires a double materiality assessment to determine which disclosures apply.
Companies can claim that certain ESRS topics are not material based on their double materiality assessment, but ESRS E1 is expected to be material for virtually all companies in scope of the CSRD.
Practical Examples
A manufacturing company maps its existing GHG Protocol-based reporting to ESRS E1 data points, identifying gaps in Scope 3 Category 15 (Investments) and transition plan disclosures.
A financial services group conducts a double materiality assessment under ESRS and determines that climate change (E1) and social topics (S1) are material, while biodiversity (E4) is not.
An ESRS implementation team creates a cross-reference table showing how existing CDP, TCFD, and SECR disclosures map to the 82 disclosure requirements in ESRS E1.
How Climatise Helps
Climatise generates emissions data and metrics aligned with ESRS E1 disclosure requirements, helping companies produce CSRD-compliant climate reporting alongside their existing UK regulatory obligations.
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