ESRS Reporting Guide
Overview of all 12 ESRS standards, CSRD application deadlines and practical steps for preparing a sustainability report.
CSRD Directive Application Deadlines
Former NFRD companies (~11,000 large EU companies)
Other large EU companies (>250 employees or >€40M revenue)
Listed SMEs (VSME standard)
Suppliers of EU companies (indirect obligation)
Overview of All 12 ESRS Standards
| Standard | Name | Topics | Type |
|---|---|---|---|
| ESRS 1 | General Requirements | Architecture of standards, reporting principles, materiality | Mandatory |
| ESRS 2 | General Disclosures | Business model, strategy, governance, materiality, targets | Mandatory |
| ESRS E1 | Climate Change | GHG emissions, energy, transition plan, physical risks | Based on materiality |
| ESRS E2 | Pollution | Air, water, soil pollution and living organisms | Based on materiality |
| ESRS E3 | Water and Marine Resources | Water consumption, impact on aquatic ecosystems | Based on materiality |
| ESRS E4 | Biodiversity and Ecosystems | Impact on nature, biodiversity-sensitive locations | Based on materiality |
| ESRS E5 | Circular Economy | Resource management, waste, circular business model | Based on materiality |
| ESRS S1 | Own Workforce | Working conditions, wages, safety, employee development | Based on materiality |
| ESRS S2 | Workers in the Value Chain | ESG conditions at suppliers and in the supply chain | Based on materiality |
| ESRS S3 | Affected Communities | Impact on local communities, indigenous peoples' rights | Based on materiality |
| ESRS S4 | Consumers and End-users | Product safety, privacy, responsible marketing | Based on materiality |
| ESRS G1 | Business Conduct | Anti-corruption, whistleblower protection, lobbying, suppliers | Based on materiality |
* ESRS 1 and ESRS 2 are mandatory for all. Others apply based on double materiality assessment.
Steps for Preparing an ESRS Report
Materiality Assessment
Identify which ESRS topics are material for your business (double materiality)
Gap Analysis
Assess what data you already collect vs. what ESRS requires
Data Collection
Establish processes for collecting data on material topics
Stakeholder Engagement
Consult employees, customers, suppliers and community
Report Writing
Structure the report in accordance with ESRS requirements
Review and Verification
Review internally and, if necessary, engage external verification
💡 Tip for companies from Serbia and BiH
Even if you are not directly subject to CSRD, we recommend starting with a GRI report — it is compatible with ESRS and prepares you for the requirements of EU customers and banks.
Need help with your ESRS report?
We guide you through the entire process — from materiality assessment to a final report in line with ESRS/GRI standards.
Schedule a free consultation