Get a comprehensive overview of the European Sustainability Reporting Standards (ESRS), the heart of CSRD reporting, with our guide. Learn how to integrate sustainability into your reporting and gain a measurable competitive advantage.
Included: all ESRS standards explained in detail
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Contents of the guide
Compact, practical and directly implementable: from ESRS basics to ESEF-compliant publication.
The objectives and role of ESRS in CSRD reporting explained in an understandable way: you will learn why they enable comparable, credible reports and how the IRO concept helps.
IRO concept and dual materiality as the core of ESRS: The guide shows you how to methodically and correctly assess impacts, risks and opportunities from an inside-out and outside-in perspective.
From the overarching specifications to the topic-specific requirements: The guide gives you a comprehensible overview of all relevant ESRS standards and shows which content is required for each standard.
From setting up the data collection and integrating it into existing processes to checking and publishing it in ESEF format: the guide provides you with a clear roadmap for complete ESRS implementation.
You will learn which typical hurdles occur, which practical solutions help and how transparency makes sustainability measurable and turns it into a competitive advantage.
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For whom?
Large capital market-oriented companies
Companies with more than 500 employees (previously subject to NFRD) report in accordance with ESRS for the first time for the 2024 financial year.
All large companies
Large companies with 250 or more employees, € 40 million in sales or € 20 million in total assets report in accordance with ESRS for the first time for the 2025 financial year.
Listed SMEs & LSMEs
Capital market-oriented SMEs report in accordance with simplified ESRS (LSME standards), with opt-out option until 2028.
DE