ESG Academy
Build your sustainability leadership competence. Structured guides for ESRS, VSME, and the global regulatory landscape.
The 12 ESRS Standards
The European Sustainability Reporting Standards (ESRS) are the backbone of structured sustainability disclosure. Developed by EFRAG and adopted by the European Commission, they define what organisations disclose across environmental, social, and governance topics.
ESRS applies to approximately 5,000 companies across the EU (post-Omnibus simplification), primarily large public-interest entities. Listed SMEs and value-chain reporting requirements have been scaled back significantly.
General Requirements
Cross-Cutting
Defines the architecture of ESRS: structure, materiality concepts, and quality of information.
General Disclosures
Cross-Cutting
Mandatory for all companies — governance, strategy, risk/opportunity management, and metrics.
Climate Change
Environment
GHG emissions (Scope 1-3), energy, transition & physical risks, mitigation targets.
Pollution
Environment
Air, water, soil pollution — substances of concern and mitigation measures.
Water & Marine Resources
Environment
Water consumption, withdrawal, discharge, and marine ecosystem impacts.
Biodiversity & Ecosystems
Environment
Land use change, species impact, deforestation, and restoration targets.
Resource Use & Circular Economy
Environment
Waste, recycling rates, material inflows/outflows, and circular design.
Own Workforce
Social
Working conditions, pay equity, health & safety, training — material for 97% of reporters.
Workers in Value Chain
Social
Due diligence on supply chain labor rights — forced labor, child labor, fair wages.
Affected Communities
Social
Impact on Indigenous peoples, local communities, and environmental justice.
Consumers & End-Users
Social
Product safety, data privacy, responsible marketing, and access to services.
Business Conduct
Governance
Anti-corruption, lobbying, political engagement, supplier payment practices.
Frequently Asked Questions
Ready to Begin Your Leadership Alignment Journey?
ExecutESG guides your team through structured materiality assessment — building competence, shared understanding, and strategic ownership.