Report: Using European Sustainability Reporting Standards

This article provides a brief overview of the first standard in the suite of European Sustainability Reporting Standards (ESRS) developed by EFRAG. It explains how the standards should be applied, with a focus on how companies should assess what information to disclose. It applies to all companies reporting under the Corporate Sustainability Reporting Directive (CSRD) irrespective of their industry or the sustainability topics on which they are reporting.