The standards map

The ESRS standards

The European Sustainability Reporting Standards (ESRS) are the rulebook companies use to report under the CSRD. The first set has 12 standards: ESRS 1 and ESRS 2 (cross-cutting) plus E1 to E5 (environment), S1 to S4 (social) and G1 (governance). Pick a standard below for a plain-English guide to what it requires. Delegated Regulation (EU) 2023/2772

TL;DR

  • The ESRS are developed by EFRAG and adopted by the European Commission as a delegated act.
  • ESRS 1 and 2 apply to everyone; the 10 topical standards apply only where the topic is material under double materiality.
  • The 2026 revision cuts mandatory datapoints by around 60 to 70% and drops sector-specific standards (in consultation as of June 2026).
Start with ESRS E1 (climate)How materiality scopes the ESRS

The 12 standards

Browse the ESRS by pillar

What the ESRS are

The European Sustainability Reporting Standards define what and how CSRD companies report. They turn the directive's high-level requirements into concrete disclosure requirements and datapoints. The first set, Delegated Regulation (EU) 2023/2772, was adopted on 31 July 2023 and applies from FY2024. Delegated Regulation (EU) 2023/2772

They were developed by EFRAG, the European Financial Reporting Advisory Group, acting as the Commission's technical adviser, and then adopted by the Commission as a delegated act. In short: EFRAG proposes, the Commission enacts. EFRAG

ESRS 1 and ESRS 2 versus the topical standards

The two cross-cutting standards behave differently from the ten topical ones. ESRS 1 (General requirements) sets the architecture and core concepts, double materiality, value chain, time horizons, and contains no disclosures itself. ESRS 2 (General disclosures) contains the mandatory baseline that every reporter must make, organised around governance, strategy, impact/risk/opportunity management, and metrics and targets, the same four pillars as TCFD.

The ten topical standards (E1 to E5, S1 to S4, G1) apply only where the topic is material under double materiality. So two companies in scope of the CSRD can report very different sets of topical standards, while both always report ESRS 1 and 2.

Datapoints and the 2026 revision

Each topical standard contains disclosure requirements, and each breaks down into datapoints, narrative, quantitative, monetary or percentage. The original ESRS Set 1 contained roughly 1,100 or more datapoints. Under the Omnibus, EFRAG and the Commission revised the ESRS to cut mandatory datapoints by over 60% and total datapoints by over 70%, and to clarify the materiality filter. EY

The revised ESRS are not yet adopted

The Commission published the draft revised ESRS delegated act for public consultation from 6 May to 3 June 2026, with adoption targeted around 17 September 2026 and application from FY2027 (voluntary early use for FY2026). Sector-specific ESRS have been dropped. Until the revision is adopted, the current ESRS 2023/2772 remain the law, and the exact final datapoint counts may still move. Commission consultation

FAQ

People also ask

How many ESRS standards are there?
There are 12 ESRS in the first set: 2 cross-cutting standards (ESRS 1 General requirements and ESRS 2 General disclosures) plus 10 topical standards, made up of E1 to E5 (environment), S1 to S4 (social) and G1 (governance).
Which ESRS are mandatory?
ESRS 1 and ESRS 2 apply to every reporter regardless of materiality (ESRS 1 sets the rules; ESRS 2 contains baseline disclosures). The 10 topical standards apply only where the relevant topic is material under the double materiality assessment, so the set you actually report is company-specific.
Who develops the ESRS?
The ESRS are developed by EFRAG (the European Financial Reporting Advisory Group) as the European Commission technical adviser, then adopted by the Commission as a delegated act. EFRAG proposes; the Commission enacts. The first set is Delegated Regulation (EU) 2023/2772.
What is the difference between ESRS 1 and ESRS 2?
ESRS 1 sets the architecture and core concepts (double materiality, value chain, time horizons, the structure of the statement) and contains no disclosure requirements itself. ESRS 2 contains the mandatory baseline disclosures every reporter must make: governance, strategy, impact/risk/opportunity management, and metrics and targets.
Are the ESRS being simplified?
Yes. Under the Omnibus, EFRAG delivered technical advice in December 2025 and the Commission published a draft revised ESRS for consultation on 6 May 2026. The revision cuts mandatory datapoints by around 60 to 70%, drops sector-specific ESRS and clarifies the materiality filter. It applies from FY2027 once adopted.

This is guidance, not legal advice

This is guidance to help you understand the ESRS, not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Delegated Regulation (EU) 2023/2772 (ESRS Set 1) (EUR-Lex)retrieved 8 Jun 2026
  2. [2]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  3. [3]EFRAG: technical advice on simplified ESRS (3 Dec 2025)retrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026
  5. [5]EY: EFRAG proposes major ESRS simplifications to cut reporting burdenretrieved 8 Jun 2026

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