Regulatory Frameworks & Reporting Standards 5 min read

What is ESRS? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

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EFRAG

"The European Sustainability Reporting Standards, the mandatory guidelines detailing how companies subject to CSRD must report ESG data."
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European Commission

"Delegated Regulation (EU) 2023/2772, establishing the European Sustainability Reporting Standards for companies within the scope of CSRD."
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EcoVadis

"The reporting framework that forms the basis of next-generation B2B assessments, aligning supply chain data requirements with ESRS."

ExecutESG Consolidated Definition

ESRS

The European Sustainability Reporting Standards (ESRS) are the detailed rules and disclosure requirements used to comply with the CSRD. Developed by EFRAG, they consist of 12 standards covering environmental, social, and governance topics.

The 12 ESRS Standards:

  • Cross-cutting: ESRS 1 (General requirements), ESRS 2 (General disclosures).
  • Environmental: E1 (Climate), E2 (Pollution), E3 (Water), E4 (Biodiversity), E5 (Circular economy).
  • Social: S1 (Own workforce), S2 (Workers in the value chain), S3 (Affected communities), S4 (Consumers).
  • Governance: G1 (Business conduct).

SME Relevance & B2B Inbound Action:

The ESRS outlines what metrics must be tracked. AuraOS translates these complex guidelines into a simple wizard interface designed to guide SMEs step-by-step.

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