European Sustainability Reporting Standards (ESRSs)
The ESRSs are available in a consolidated and printable format and can be downloaded or exported via the following links:
Two cross cutting Standards which apply to all sustainability matters
Environmental Standards
- ESRS E1 - Climate change
- ESRS E2 - Pollution
- ESRS E3 - Water and marine resources
- ESRS E4 - Biodiversity and ecosystems
- ESRS E5 - Resource use and circular economy
Social Standards
- ESRS S1 - Own Workforce
- ESRS S2 - Works in the value chain
- ESRS S3 - Affected communities
- ESRS S4 - Consumers and end-users
Governance Standards