The European Sustainability Reporting Standards (ESRS) operationalize . There are two cross-cutting standards and ten topical standards, developed by EFRAG and adopted by the European Commission.
This guide walks through each ESRS at a working level: what it requires, the key datapoints, and where it interacts with other standards.
Cross-cutting: ESRS 1 and 2
ESRS 1 (General Requirements): the how — reporting principles, boundaries, materiality methodology, connectivity to financial statements, disclosure conventions.
ESRS 2 (General Disclosures): the what — governance, strategy, impacts-risks-opportunities, policies, actions, targets, and metrics that apply across all topical standards.
Environmental: E1–E5
E1 Climate change: emissions /2/3, transition plan, energy consumption. Effectively mandatory for every reporter.
E2 Pollution: air, water, soil pollutants; substances of concern.
E3 Water and marine resources: consumption, discharge, water-stressed areas.
E4 and ecosystems: impacts, dependencies, sensitive areas.
E5 Resource use and : inflows, outflows, waste.
Interactive tool
02 / 03
CSRD & VSME applicability checker
Answer four questions to see which sustainability reporting regime applies to your company and when it kicks in.
Result
In scope
VSME (voluntary standard for SMEs)
Not in scope of CSRD, but VSME is the recommended framework for value-chain requests.
Applicability is our best estimate based on published EU thresholds; consult your auditor for a formal determination.
Social: S1–S4
S1 Own workforce: headcount, diversity, pay, health & safety, training.
S2 Workers in the value chain: labour standards in supply chain.
S3 Affected communities: local impacts, indigenous rights.
S4 Consumers and end-users: product safety, personal data, marketing.
Governance: G1
G1 Business conduct: corporate culture, whistleblowing, animal welfare (where relevant), political engagement, corruption and bribery, payment practices.
FAQ
Frequently asked questions
Which standards are always applicable?
ESRS 1 and ESRS 2. Topical standards apply where material.
Is ESRS the same as GRI?
No. ESRS is EU-mandated and heavier on financial-materiality integration. Reporters can cross-map GRI to ESRS but not substitute.
How many datapoints total?
~1,100 across all standards. Typical reporters disclose against 300–500 based on materiality.
ESRS-native reporting with datapoint-level coverage
Vuneli maps every disclosure to its ESRS datapoint ID, tracks completeness, and exports XBRL — so your CSRD file assembles itself.
