ESRS standard · Cross-cutting

ESRS 1

General requirements

ESRS 1 sets out the architecture of CSRD reporting: the core concepts and the "how". It defines double materiality, the value-chain scope, time horizons, and how to structure the sustainability statement. ESRS 1 contains no disclosure requirements of its own - it tells you how to apply every other standard.

ESRS 1 in brief

The rulebook for how you report - concepts, not disclosures.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS 1 requires

  • The double materiality principle: report a topic if it is material from an impact OR a financial perspective.
  • Value-chain scope: your own operations plus upstream and downstream value chain.
  • Time horizons (short, medium, long term) and how to apply them.
  • Structure of the sustainability statement and where it sits in the management report.
  • Phase-in reliefs (Appendix C) that let first-time reporters omit certain heavy disclosures in early years.

These requirements sit in the ESRS, adopted as Delegated Regulation (EU) 2023/2772, under the CSRD, Directive (EU) 2022/2464.

Datapoints are changing under the revised ESRS

The ESRS are being simplified under the Omnibus. The Commission published a draft revised delegated act for consultation from 6 May to 3 June 2026, cutting mandatory datapoints by around 60 to 70% and clarifying the materiality filter, with adoption targeted around 17 September 2026 and application from FY2027. The specific disclosure requirements in ESRS 1 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS 1: common questions

Does ESRS 1 contain any disclosures?
No. ESRS 1 sets out the general requirements, concepts and structure. The actual disclosures live in ESRS 2 (mandatory baseline) and the topical standards E1-E5, S1-S4 and G1.
What does ESRS 1 say about the value chain?
It requires you to consider your own operations and your upstream and downstream value chain when assessing materiality and reporting impacts, risks and opportunities. The Omnibus value-chain cap then limits what you can demand from smaller partners.
Are the phase-in reliefs still available?
Yes. ESRS 1 Appendix C lets first-time reporters phase in heavier disclosures such as Scope 3 and anticipated financial effects. The revised ESRS reinforce this "less is more" direction.

Work out which ESRS apply to you

Your double materiality assessment decides which topical standards you must report. Start there, then explore the rest of the ESRS.

Double materiality guide

This is guidance, not legal advice

This is guidance to help you understand ESRS 1 (General requirements), 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]Directive (EU) 2022/2464, the CSRD (EUR-Lex)retrieved 8 Jun 2026
  3. [3]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026

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