The ESG register · EU

European Sustainability Reporting Standards (ESRS)

The standards set the data points: double materiality, transition plan, scope 1–3 and own workforce.

Identifier

Delegerad förordning (EU) 2023/2772 — CELEX 32023R2772

Status

in force

Applies

2024-01-01

Supervisor

Europeiska kommissionen, EFRAG som teknisk rådgivare

Who is covered

Every company reporting under CSRD, with sector standards stated for later application.

Requirements in the text

• ESRS 2

  General disclosures and governance

  The standard sets the disclosures every reporting company gives regardless of sector: basis of preparation, governance of sustainability matters, incentives tied to sustainability targets, strategy and business model, and the double materiality process. The company reports which impacts, risks and opportunities were deemed material and how that assessment was made, including stakeholder engagement.

  Example — A food group reports that water use in cultivation was deemed material on impact grounds, while packaging circularity was material on financial risk grounds, and describes the thresholds that drove the conclusion.

• ESRS E1

  Climate change, including scope 3

  The climate standard requires a transition plan compatible with limiting warming to 1.5 degrees, absolute emission reduction targets, energy mix, and gross scope 1, 2 and 3 emissions with the calculation method stated. Scope 3 is reported by relevant category, and offsets are reported separately from reductions. The company states whether targets are science based and how capital plans support them.

  Example — A retail chain reports 41,000 tonnes of scope 3 from purchased goods, an absolute reduction path to 2030, and that 3,000 tonnes of purchased credits sit on their own line outside target achievement.

• ESRS S1

  Own workforce

  The own workforce standard covers employees and non-employee workers: policies, channels for raising concerns, collective bargaining coverage, pay gaps, health and safety incidents, and remediation of identified negative impacts. Figures are broken down as the standard prescribes, and the company describes engagement with worker representatives.

  Example — A staffing-heavy logistics group reports 62 percent collective bargaining coverage, an unexplained pay gap of 4.1 percent and eleven reported workplace accidents during the year.

Counterpart in the other regime

• SEC Climate Rule · United States · Release Nos. 33-11275, 34-99678 — 89 FR 21668
• California SB 253 · United States · Health & Safety Code § 38532 (SB 253, 2023)

Official source — EUR-Lex, delegerad förordning (EU) 2023/2772 · read 2026-09-01 · Climate and sustainability reporting