Jurisdiction
For products sold in the EU
Law Summary
Developed under the CSRD, these mandatory standards specify precisely how companies must report sustainability information. ESRS cover a wide range of ESG topics, detailing the required disclosures on strategy, impacts, risks, opportunities, and metrics, including those relevant to value chains, ensuring comparable and reliable data across the EU.
Law Obligation
This first set of ESRS, comprising 12 standards, covers environmental, social and governance matter. The set includes both cross-cutting and topical standards (climate change, pollution, water and marine resources, biodiversity and ecosystems, resource use and circular economy, own workforce, workers in the value chain, affected communities, consumers and end-users, business conduct).
