ESRSs | Sustainability reporting

Global sustainability reporting is here.

In the EU, companies will have to apply the Corporate Sustainability Reporting Directive (CSRD), which requires companies with certain characteristics to report sustainability information specified by European Sustainability Reporting Standards (ESRSs). Ultimately, all large EU companies – and most that are listed on EU-regulated markets – will be in scope.

Countries are now transposing the CSRD into national legislation, so that ESRSs will be effective across the EU for the first wave of companies for 2024 year ends.

More standards and guidance are currently being developed as companies have already started implementation.

This resource centre provides practical guidance to help inform your reporting strategy.

• Get ready for a new level of ESG reporting
• Get ready for European Sustainably Reporting Standards

• Introducing the European Sustainability Reporting Standards
• What information will you need to report and how?
• GHG emissions reporting
• Responding to ESRS proposals

• ISSB | Sustainability reporting resource centre
• Defining issues | US company impaction EU ESG reporting requirements
• Podcast | Impact of EU ESG requirements on US companies

• Talkbook | Comparing sustainability reporting proposals

Connect with a member of our team to learn more.