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# ESRS
- URL: https://lemu-web.prie.to/docs/alphabet/esrs/
- Published: 2025-08-31T02:04:17.000Z
- Updated: 2026-10-12T16:12:39.000Z
- Description: The European Sustainability Reporting Standards (ESRS) provide the detailed framework that companies must use to disclose sustainability information under the EU’s Corporate Sustainability Reporting Directive (CSRD).
- Author: Lemu
- Tags: Alphabet, #docs-col, #group-e

## European Sustainability Reporting Standards

### Description

The ESRS are a set of mandatory reporting standards developed by the European Financial Reporting Advisory Group (EFRAG). They define how companies subject to the [CSRD](https://lemu-web.prie.to/docs/alphabet/csrd/) must disclose sustainability information, including environmental, social, and governance aspects. The ESRS are designed to ensure comparability, reliability, and relevance of reported data across sectors and jurisdictions.

| **Type**             | Sustainability reporting standards                         |
| -------------------- | ---------------------------------------------------------- |
| **Jurisdiction**     | European Union (mandatory for CSRD-subject companies)      |
| **Sector Relevance** | All sectors (cross-sectoral and sector-specific standards) |

### Established / Active Since

2022 (adopted by the European Commission in July 2023; application begins with 2024 reporting year)

### Maintained By / Organised By

European Financial Reporting Advisory Group (EFRAG), under mandate from the European Commission

### Official Resources

- [https://www.efrag.org/lab3](https://www.efrag.org/lab3?ref=lemu-web.prie.to)
- [https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting\_en](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting%5Fen?ref=lemu-web.prie.to)

### Relationship to Lemu

Lemu’s Nature Intelligence platform helps companies align with ESRS environmental disclosure requirements, especially under ESRS E4 (Biodiversity and ecosystems) and ESRS E1 (Climate change). By providing science-based indicators and ecosystem-level insights, Atlas simplifies reporting and ensures that nature-related data is credible, comparable, and aligned with EU standards.

**Example in Practice**

💡

European ****energy company** reports its biodiversity impacts and dependencies using ESRS E4, supported by spatial ecological data.

💡

A ****manufacturing firm** discloses Scope 3 emissions and resource use under ESRS E1 and E5.

💡

A ****bank** integrates ESRS disclosures into risk assessments, ensuring that financing decisions are aligned with EU sustainability policy.

### Cross-Mapping with Other Frameworks

- [**CSRD**](https://lemu-web.prie.to/docs/alphabet/csrd/): ESRS are the operational standards for implementing CSRD.
- [**TNFD**](https://lemu-web.prie.to/docs/alphabet/tnfd/): Provides guidance on nature-related risk and opportunity management, which supports ESRS E4 disclosures.
- [**SBTN**](https://lemu-web.prie.to/docs/alphabet/sbtn/): Target-setting framework that complements ESRS by aligning reported impacts with science-based goals.