ESRS (European Sustainability Reporting Standards)
Sustainability reporting standards required by the CSRD and prepared by EFRAG. The first set (Delegated Regulation (EU) 2023/2772) comprises twelve cross-cutting, environmental, social and governance standards. A simplified version, adopted by the Commission in July 2026 and subject to scrutiny by Parliament and Council, is due to apply to financial years beginning on or after 1 January 2027.
See also: CSRD
Reference source: www.efrag.org
Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.
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