{"id":1321,"date":"2024-03-06T14:51:35","date_gmt":"2024-03-06T14:51:35","guid":{"rendered":"https:\/\/aplanet.org\/resources\/?p=1321"},"modified":"2024-07-12T10:21:23","modified_gmt":"2024-07-12T10:21:23","slug":"esrs","status":"publish","type":"post","link":"https:\/\/aplanet.org\/resources\/esrs\/","title":{"rendered":"ESRS: European Sustainability Reporting Standards and how to apply them"},"content":{"rendered":"\n<p>The <strong>European Sustainability Reporting Standards (ESRS) <\/strong>represent a significant advance towards the standardisation and transparency of environmental, social and governance (ESG) reporting.<\/p>\n\n\n\n<p>Integrated within the Corporate Sustainability Reporting Directive, the ESRS look to widen the reach of sustainability reporting and provide a detailed and specific framework that companies should follow.&nbsp;<\/p>\n\n\n\n<p>This article explores ESRS in depth, including its strategic importance for companies and how it can be applied effectively whilst complying to regulatory and stakeholder expectations, aligning itself with the EU\u2019s Green Deal objectives.&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#What_is_ESRS_and_why_are_they_important\" >What is ESRS and why are they important<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#ESRS_Structure\" >ESRS Structure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#Which_companies_are_affected_by_ESRS\" >Which companies are affected by ESRS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#ESRS_implementation_schedule\" >ESRS implementation schedule<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#What_changes_do_the_ESRS_bring_with_them\" >What changes do the ESRS bring with them<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#Double_Materiality\" >Double Materiality<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#Topics_and_layers_of_information\" >Topics and layers of information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#External_verification\" >External verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#Digitalisation\" >Digitalisation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#How_to_prepare_your_company_for_ESRS\" >How to prepare your company for ESRS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#1_An_Understanding_of_the_Requirements_of_the_ESRS\" >1. An Understanding of the Requirements of the ESRS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#2_Gap_Analysis_and_Planning\" >2. Gap Analysis and Planning<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#3_Data_Management_and_Information_Systems\" >3. Data Management and Information Systems<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#4_Integration_and_Reporting\" >4. Integration and Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#5_Verification_and_external_assurance\" >5. Verification and external assurance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#6_Training_and_Awareness\" >6. Training and Awareness<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#7_Continuous_monitoring_and_improvement\" >7. Continuous monitoring and improvement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#8_Stakeholder_Communication_and_Participation\" >8. Stakeholder Communication and Participation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#FAQs_on_the_ESRS\" >FAQs on the ESRS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#How_are_ESRS_compared_to_other_sustainability_reporting_standards_like_GRI_or_SASB\" >How are ESRS compared to other sustainability reporting standards like GRI or SASB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#How_do_the_ESRS_affect_SMEs\" >How do the ESRS affect SMEs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#How_do_you_carry_out_a_double_materiality_assessment_according_to_ESRS\" >How do you carry out a double materiality assessment according to ESRS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#How_are_indirect_supply_chain_impacts_reported\" >How are indirect supply chain impacts reported?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#What_Key_Performance_Indicators_KPIs_are_obligatory_according_to_the_ESRS\" >What Key Performance Indicators (KPIs) are obligatory according to the ESRS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#How_should_data_be_gathered_and_managed_to_comply_with_the_ESRS\" >How should data be gathered and managed to comply with the ESRS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#How_should_a_sustainability_report_be_presented_according_to_the_ESRS_format_structure\" >How should a sustainability report be presented according to the ESRS (format, structure)?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/aplanet.org\/resources\/esrs\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_ESRS_and_why_are_they_important\"><\/span>What is ESRS and why are they important<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The ESRS (European Sustainability Reporting Standards) are a collection of <strong>developed regulations to standardise the way in which European countries report <\/strong>their environmental, social and governance (ESG) impact.&nbsp;<\/p>\n\n\n\n<p>The ESRS are an integral part of the <a href=\"https:\/\/aplanet.org\/resources\/sustainability-reporting-news-csrd-agreement\/\">CSRD (Corporate Sustainability Reporting Directive)<\/a>, designed to strengthen and standardise EU sustainability reporting. The CSRD widens the reach of sustainability reporting, requiring more companies to report in detail their ESG impact.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The ESRS <strong>provide a framework and specific standards <\/strong>that companies should follow to carry out their reports, ensuring the coherency, comparability and trustworthiness of information for investors and stakeholders.&nbsp;<\/p>\n\n\n\n<p>They\u2019re important because <strong>they improve the transparency and comparability of sustainability information, <\/strong>helping investors, consumers and other stakeholders to make informed decisions. Furthermore, the reporting standards help the <a href=\"https:\/\/aplanet.org\/resources\/european-green-deal-objectives-and-initiatives-for-a-sustainable-future\/\">EU Green Deal<\/a> objectives, promoting sustainable corporate practices and the transition towards a sustainable and low carbon economy.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-147936357002\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"147936357002\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLJFUGrkXBmyHL4HDGwXC5Euupvkero8Bj2vRP3MOFzmstGwfh6N1F%2FUgeJk7MR0VvkAvmeofeA749Kh8ZX9xPRe3RGURKnIf%2FnCqgYfZVLfmu9hOWYn%2FOODf87GwSjgSGwFbVfK8Lx1tT%2FEDBH1DddppgP33HWBcfnYCAiqT3sJnYfl1iDv%2Fuvyu9gDeg%3D%3D&#038;webInteractiveContentId=147936357002&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"CSRD Guide_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-147936357002.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ESRS_Structure\"><\/span>ESRS Structure<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The ESRS standards are divided into 12 documents covering different fields:<\/p>\n\n\n\n<p><strong>General aspects:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESRS 1 &#8211; General Requirements<\/li>\n\n\n\n<li>ESRS 2 &#8211; General Content<\/li>\n<\/ul>\n\n\n\n<p><strong>Environmental (E):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESRS E1 &#8211; Climate change<\/li>\n\n\n\n<li>ESRS E2 &#8211;  Pollution<\/li>\n\n\n\n<li>ESRS E3 &#8211; Water and marine resources<\/li>\n\n\n\n<li>ESRS E4 &#8211; Biodiversity and ecosystems<\/li>\n\n\n\n<li>ESRS E5 &#8211; Resource usage and the circular economy<\/li>\n<\/ul>\n\n\n\n<p><strong>Governance (G):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESRS G1 \u2013 Business Conduct<\/li>\n<\/ul>\n\n\n\n<p><strong>Social (S):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESRS S1 \u2013 Own Workforce<\/li>\n\n\n\n<li>ESRS S2 \u2013 Works in the value chain<\/li>\n\n\n\n<li>ESRS S3 \u2013 Affected communities<\/li>\n\n\n\n<li>ESRS S4 \u2013 Consumers and end-users<br><\/li>\n<\/ul>\n\n\n\n<p>Furthermore, specific ESRSs are expected to be published for 40 different sectors. If you want more details on these standards and how they can affect your company, continue reading.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_companies_are_affected_by_ESRS\"><\/span>Which companies are affected by ESRS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The affected ESRS companies are those <strong>under CSRD obligation.&nbsp;<\/strong><\/p>\n\n\n\n<p>The CSRD provisions apply to all large companies, whether they are listed on stock exchanges or not, and publicly listed SMEs (except micro companies) that comply with at least two of the following criteria:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance sheet total of more than 25 million euros.<\/li>\n\n\n\n<li>Net turnover of more than 50 million euros.<\/li>\n\n\n\n<li>Average number of employees during the financial year of more than 250.<\/li>\n<\/ul>\n\n\n\n<p>Also <strong>non EU companies <\/strong>with substantial EU activity (with a net turnover greater than 150 million euros within the EU) are included that have at least one subsidiary (large or listed) or branch (net turnover greater than 40 million euros) in the EU.<\/p>\n\n\n\n<p>It\u2019s estimated that more than 50,000 EU companies should publish sustainability information under ESRS.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ESRS_implementation_schedule\"><\/span>ESRS implementation schedule<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The application of these sustainability reporting standards will be progressive. The standards will be enforced between 2024 and 2028 in the following format:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>From the <strong>1st of January 2024 <\/strong>for companies that are already subject to the Non-financial Reporting Directive (reporting in 2025 on data from 2024).&nbsp;<\/li>\n\n\n\n<li>From the <strong>1st of January 2025 <\/strong>large companies that are currently not subject to the Non-financial Reporting Directive (reporting in 2026 on data from 2025)<\/li>\n\n\n\n<li>From the <strong>1st of January 2026 <\/strong>publicly listed SMEs and other companies (reporting in 2027 on data from 2026); SMEs can opt out until 2028.<\/li>\n\n\n\n<li>From the <strong>1st of January 2028 <\/strong>for non EU companies with significant activity in the EU (reporting in 2029 on data from 2028).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_changes_do_the_ESRS_bring_with_them\"><\/span>What changes do the ESRS bring with them<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The ESRS introduce significant changes to sustainability reporting for affected companies. We see here in detail the main effects.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Double_Materiality\"><\/span>Double Materiality<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The focus of <a href=\"https:\/\/aplanet.org\/resources\/double-materiality-applied\/\">double materiality<\/a> requires companies to report not only on how sustainability affects financial performance (<strong>financial materiality), <\/strong>but also on how a company\u2019s operations impact society and the environment (<strong>materiality of impact). <\/strong>This provides a deeper understanding of a company\u2019s integral sustainability.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"127055042944\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLKies0o0nN3G%2FEhBNZbD%2FQKYVARsUzUhWCrinSuVg5b8a6xzH%2BZpvcx%2BSsJvFn7ZXGts8VBuvpPwAs%2FwfvZjA2ZXkrxkSIajNMYnCf2XoH%2Bs3VoeWfv2cBkNtZINt6L9gsihph5LWzvvwiZg63BOG0kH53rTM05NKmzgIVo%2FwGPh53iIopGn9PFEI2MXSj4SnaxEbxr3w%3D%3D&#038;webInteractiveContentId=127055042944&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Topics_and_layers_of_information\"><\/span>Topics and layers of information<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>ESRS reports should be structured around the principles of double materiality, covering environmental, social and governance (ESG) aspects.&nbsp;<\/p>\n\n\n\n<p>They should include <strong>information on strategy <\/strong>and governance, sustainable impact, and how sustainability topics affect the company.<\/p>\n\n\n\n<p>The detailed structure should vary given the specific necessities of each company and industry, but in general, it should offer a clear vision on the company\u2019s sustainability, including <strong>policies, objectives, and performance metrics.<\/strong>&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"External_verification\"><\/span>External verification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>CSRD requires sustainability reports to be <strong>verified by a third party. <\/strong>This increases the credibility of the reports, ensuring that for stakeholders the information is precise and trustworthy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Digitalisation\"><\/span>Digitalisation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The implementation of a single electronic format (ESEF) for sustainability reports permits the access, analysis and comparability of the information. You can <a href=\"https:\/\/aplanet.org\/resources\/csrd-excel\/\">read more about this format here.<\/a>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_prepare_your_company_for_ESRS\"><\/span>How to prepare your company for ESRS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To prepare your company for the European Sustainability Reporting Standards (ESRS), it\u2019s fundamental to follow a series of oriented steps to guarantee your organisation effectively complies with these new reporting requirements.&nbsp;<\/p>\n\n\n\n<p>Here you have a practical guide based on the information provided by the CSRD and ESRS documents:&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_An_Understanding_of_the_Requirements_of_the_ESRS\"><\/span>1. An Understanding of the Requirements of the ESRS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Familiarise yourself with the standards and <strong>understand how they can affect your company. <\/strong>Carry out a double materiality evaluation to identify which topics are material from a societal and environmental impact perspective as well as from their influence on the financial performance of the company.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Gap_Analysis_and_Planning\"><\/span>2. Gap Analysis and Planning<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Carry out a <strong>GAP Analysis <\/strong>to determine the differences between what you are currently reporting and what ESRS require.<\/p>\n\n\n\n<p>Then develop an action plan that tackles how you will approach these gaps, including changes to internal processes, data gathering and the implementation of new policies or sustainability strategies.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-147936357002\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"147936357002\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLJFUGrkXBmyHL4HDGwXC5Euupvkero8Bj2vRP3MOFzmstGwfh6N1F%2FUgeJk7MR0VvkAvmeofeA749Kh8ZX9xPRe3RGURKnIf%2FnCqgYfZVLfmu9hOWYn%2FOODf87GwSjgSGwFbVfK8Lx1tT%2FEDBH1DddppgP33HWBcfnYCAiqT3sJnYfl1iDv%2Fuvyu9gDeg%3D%3D&#038;webInteractiveContentId=147936357002&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"CSRD Guide_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-147936357002.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Data_Management_and_Information_Systems\"><\/span>3. Data Management and Information Systems<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ensure you have the <strong>adequate systems to gather, store and manage necessary data <\/strong>for compliance to ESRS.<\/p>\n\n\n\n<p>Implement processes to guarantee the precision, integrity and consistency of gathered data.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Integration_and_Reporting\"><\/span>4. Integration and Reporting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Integrate the ESRS requirements into the <strong>sustainability strategy and operations of your company.&nbsp;<\/strong><\/p>\n\n\n\n<p>Develop the sustainability report in line with the standards, including both the required quantitative and qualitative information.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Verification_and_external_assurance\"><\/span>5. Verification and external assurance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Prepare your report for external verification. The ESRS require a <strong>reasonable level of assurance, <\/strong>which implies a deeper review by independent third parties.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Training_and_Awareness\"><\/span>6. Training and Awareness<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Train your team on the ESRS and the importance of sustainability. Including sustainability personnel as well as top management and employees of all levels.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_Continuous_monitoring_and_improvement\"><\/span>7. Continuous monitoring and improvement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Implement a <strong>continuous review process <\/strong>to monitor compliance to the standards and carry out improvements as standards or your company strategy change.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"8_Stakeholder_Communication_and_Participation\"><\/span>8. Stakeholder Communication and Participation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Maintain an <strong>open dialogue <\/strong>with your stakeholders with regards to your sustainable focus and progress, including how you are approaching the ESRS.&nbsp;<\/p>\n\n\n\n<p>Starting the process as soon as possible will help ensure that your company complies to new requirements and can position itself as a sustainability leader.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs_on_the_ESRS\"><\/span>FAQs on the ESRS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_are_ESRS_compared_to_other_sustainability_reporting_standards_like_GRI_or_SASB\"><\/span>How are ESRS compared to other sustainability reporting standards like GRI or SASB?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The ESRS, GRI (Global Reporting Initiative) and SASB (Sustainability Accounting Standards Board) are all sustainability reporting frameworks designed to help organisations communicate their sustainable performance. However, there are some key differences on their focus and application:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ESRS: <\/strong>Designed specifically to comply with EU regulatory requirements under CSRD, the ESRS have a focus on double materiality, meaning that companies should report on both their operational impact on sustainability as well as the impact of sustainability on the company. The ESRS are obligatory for a wide range of large companies, including listed SMEs, within the EU.<\/li>\n\n\n\n<li><a href=\"https:\/\/aplanet.org\/resources\/gri-standards-what-they-are-and-how-to-use-them-in-sustainability-reporting\/\"><strong>GRI<\/strong><\/a>: Provides a global framework for voluntary reporting that\u2019s centred on an organisation\u2019s impact on the environment, society and the economy. GRI is highlighted for its focus on transparency and accountability, allowing organisations to choose which aspects are material for reporting.<\/li>\n\n\n\n<li><a href=\"https:\/\/aplanet.org\/resources\/sasb\/\"><strong>SASB<\/strong><\/a>: Centred on financial materiality, providing specific standards for industry on environmental, social and governance (ESG) topics that are the most relevant for investors. SASB is principally led by investors&#8217; requirements for information.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_do_the_ESRS_affect_SMEs\"><\/span>How do the ESRS affect SMEs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The ESRS <strong>affect publicly listed SMEs <\/strong>in markets regulated by the EU, requiring them to comply with reporting standards by the fiscal year 2026 with the possibility of opting for a delay till 2028. To help SMEs in this process, standards will be developed specifically for them, allowing a more manageable implementation without compromising the integrity of the information reported.<\/p>\n\n\n\n<p>The <strong>non-listed SMEs can also be affected <\/strong>if they\u2019re part of the supply chain of companies subject to CSRD.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_do_you_carry_out_a_double_materiality_assessment_according_to_ESRS\"><\/span>How do you carry out a double materiality assessment according to ESRS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The ESRS double materiality evaluation involves identifying and evaluating both the company\u2019s significant impacts on the environment and society (materiality of impact) as well as the significant risks and opportunities related with sustainability for the financial performance of the company (financial materiality)<br><\/p>\n\n\n\n<p>If you want to find out more details, you can access our <a href=\"https:\/\/aplanet.org\/resources\/double-materiality\/\">Double Materiality Guide<\/a> here.&nbsp;<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"127055042944\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLKies0o0nN3G%2FEhBNZbD%2FQKYVARsUzUhWCrinSuVg5b8a6xzH%2BZpvcx%2BSsJvFn7ZXGts8VBuvpPwAs%2FwfvZjA2ZXkrxkSIajNMYnCf2XoH%2Bs3VoeWfv2cBkNtZINt6L9gsihph5LWzvvwiZg63BOG0kH53rTM05NKmzgIVo%2FwGPh53iIopGn9PFEI2MXSj4SnaxEbxr3w%3D%3D&#038;webInteractiveContentId=127055042944&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_are_indirect_supply_chain_impacts_reported\"><\/span>How are indirect supply chain impacts reported?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Indirect supply chain impacts are reported by identifying firstly the <strong>supply chain links where the company has a significant impact <\/strong>on sustainability or is exposed to significant risks and opportunities.<\/p>\n\n\n\n<p>Followed by, gathering and reporting specific information on these impacts, risks and opportunities, ensuring transparency and responsibility throughout the supply chain.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Key_Performance_Indicators_KPIs_are_obligatory_according_to_the_ESRS\"><\/span>What Key Performance Indicators (KPIs) are obligatory according to the ESRS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The obligatory KPIs under the standards <strong>vary given each company\u2019s sector and materiality. <\/strong>The KPIs cover a wide range of ESG topics, from greenhouse gas emissions and the use of resources to labour policies and corporate governance. The specific ESRS standards provide a detailed list on the required KPIs for each reporting topic.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_should_data_be_gathered_and_managed_to_comply_with_the_ESRS\"><\/span>How should data be gathered and managed to comply with the ESRS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>To comply with the standards, companies should establish <strong>robust data management systems <\/strong>that allow for the efficient and precise gathering, verification and analysis of ESG data. This includes developing internal procedures to gather data from diverse sources, ensuring their quality and reliability, and systemising the consolidation and reporting.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/aplanet.org\/resources\/esg-software\/\">ESG software<\/a> can help you to gather and manage this data correctly.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_should_a_sustainability_report_be_presented_according_to_the_ESRS_format_structure\"><\/span>How should a sustainability report be presented according to the ESRS (format, structure)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The sustainability report according to the ESRS should be presented as a segment of a company\u2019s management report and should be in XHTML format (<a href=\"https:\/\/aplanet.org\/resources\/csrd-excel\/\">XBRL labelling<\/a>), compatible with the <strong>European Single Electronic Format (ESEF).<\/strong>&nbsp;<\/p>\n\n\n\n<p>The reports should be structured according to the specific ESRS requirements, including dedicated sections for sustainability strategy, double materiality evaluations, significant impacts, risks and opportunities, and KPIs, ensuring clarity, coherence and ease of access for readers of the report.&nbsp;<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-147936357002\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"147936357002\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLJFUGrkXBmyHL4HDGwXC5Euupvkero8Bj2vRP3MOFzmstGwfh6N1F%2FUgeJk7MR0VvkAvmeofeA749Kh8ZX9xPRe3RGURKnIf%2FnCqgYfZVLfmu9hOWYn%2FOODf87GwSjgSGwFbVfK8Lx1tT%2FEDBH1DddppgP33HWBcfnYCAiqT3sJnYfl1iDv%2Fuvyu9gDeg%3D%3D&#038;webInteractiveContentId=147936357002&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"CSRD Guide_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-147936357002.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Preparing companies for ESRS can be a challenge, however also an opportunity. The sooner you start, the sooner you can go from compliance to leadership within sustainability.<\/p>\n\n\n\n<p>Furthermore, you should take into account whether you need to report on your data in 2025, these data points are from 2024, hence you have to gather data from 2024. For this you need to decide what type of data to gather and how you want to do it.<br><\/p>\n\n\n\n<p>APLANET software can help you gather and manage this data and our team of experts can assist you: <a href=\"https:\/\/aplanet.org\/demo\/\">schedule a demo here<\/a>.&nbsp;<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p><span style=\"color:#000000\" class=\"tadv-color\"><strong>Subscribe to our resource hub to keep up to date with the latest trends in the sector<\/strong><\/span><\/p>\n\n\n<p><!--[if lte IE 8]>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2-legacy.js\"><\/script>\n<![endif]--><br \/>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n\tregion: \"na1\",\n\tportalId: \"5618409\",\n\tformId: \"c7796cce-5645-48c2-9c52-0cd692dd80d8\"\n});\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Sustainability Reporting Standards (ESRS) represent a significant advance towards the standardisation and transparency of environmental, social and governance (ESG) reporting. Integrated within the Corporate Sustainability Reporting Directive, the ESRS look to widen the reach of sustainability reporting and provide a detailed and specific framework that companies should follow.&nbsp; This article explores ESRS in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1468,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","cybocfi_hide_featured_image":"","twitterCardType":"","cardImageID":0,"cardImage":"","cardTitle":"","cardDesc":"","cardImageAlt":"","cardPlayer":"","cardPlayerWidth":0,"cardPlayerHeight":0,"cardPlayerStream":"","cardPlayerCodec":"","footnotes":""},"categories":[6],"tags":[12,35,29,13],"class_list":{"0":"post-1321","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-esg","9":"tag-regulation","10":"tag-reporting","11":"tag-sustainability","12":"entry"},"acf":[],"yoast_head":"<!-- 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