European Sustainability Reporting Standards (ESRS) 

A mandatory reporting framework that outlines the structure and disclosure requirements for companies subject to the Corporate Sustainability Reporting Directive (CSRD). The ESRS covers a comprehensive range of environmental, social and governance (ESG) issues, including climate change, biodiversity, human rights and corporate governance. It aims to ensure standardised, comparable and transparent sustainability reporting, helping businesses to assess and disclose their ESG impacts, risks and opportunities in line with EU sustainability goals.