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Guide

2025

EU CSRD: Breaking down the ESRS standards

Note: This guide is based on the original CSRD and ESRS. Following the release of the Omnibus proposal on February 26, some information may no longer be accurate. We are currently reviewing and updating this guide to reflect the latest regulatory developments. In the meantime, we recommend reading our Omnibus deep-dive for up-to-date insights on reporting requirements.

Read the Omnibus article here

The CSRD consists of several themes: the European Sustainability Reporting Standards (ESRS). In this report we discuss what these ESRS are, which topics are affected and how organisations can best prepare for reporting on these topics.

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Cover of ESRS guide

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