ESRS stands for European Sustainability Reporting Standards. While CSRD is the EU’s legal requirement for sustainability reporting, ESRS are the specific standards that describe which data must be reported, and how.

How is ESRS structured?

ESRS consists of 12 standards:

• 2 general standards
• 5 environmental standards
• 4 social standards
• 1 governance standard

They contain more than 1,000 data points, but companies only have to report what is relevant based on a double materiality assessment, meaning where both the impact on the business and the impact on the outside world are material.

The most relevant standards for energy data

• E1 Climate: energy consumption and scope 1, 2 and 3 emissions, reduction targets and transition plan
• E3 Water: water consumption and metering data
• E5 Resources and circular economy: materials and waste fractions

Simplification of ESRS

As part of the EU’s simplification of CSRD, work is under way to reduce the number of data points, especially the narrative requirements on policies, processes and targets, while the core metrics are expected to remain. Even companies that are not directly covered often face ESRS-inspired requirements from customers and supply chains.

ESRS and Enity EMS

A structured EMS can typically provide much of the underlying data, especially for E1, because energy and consumption data are already collected systematically. Enity EMS has a built-in CSRD format that maps data from your carbon accounting to the relevant sections.

Read more

• What do Stop-the-Clock and Omnibus mean for CSRD and sustainability reporting?
• Compliance with Enity EMS

Related terms

• CSRD
• VSME
• ESG

See it in action

Want to see how Enity EMS supplies data for your ESRS reporting? Book a demo and we will show you how it works with your own data.