ESRS layer
The sustainability reporting standards, disclosure requirement by disclosure requirement
The directive requires the report. What goes into it is set out in the standards. This layer reads the environmental standards, the social standards and the general disclosures on their own terms, with the code of the standard, the number of the disclosure requirement and the publisher's own text behind every row.
10 standards · 76 disclosure requirements · read 2026-09-21
Source: Kommissionens delegerade förordning (EU) 2023/2772 32023R2772
Cross-cutting disclosures
- ESRS 2, General disclosures
The disclosures every undertaking reports regardless of which sustainability matters are material: basis for preparation, governance, strategy and how material matters are identified.
12 disclosure requirements · Bilaga I · 32023R2772
Environment
- E1, Climate change
Transition plan, energy use, greenhouse gas emissions across three scopes, removals, internal carbon pricing and the financial effects of climate risk.
9 disclosure requirements · Bilaga I · 32023R2772
- E2, Pollution
Emissions to air, water and soil, substances of concern and the financial effects of pollution related risks.
6 disclosure requirements · Bilaga I · 32023R2772
- E3, Water and marine resources
Water withdrawal, consumption and discharge, operations in areas of water stress and effects on marine resources.
5 disclosure requirements · Bilaga I · 32023R2772
- E4, Biodiversity and ecosystems
Impact on species and habitats, operations near protected areas, transition plan and impact metrics.
6 disclosure requirements · Bilaga I · 32023R2772
- E5, Resource use and circular economy
Material inflows and outflows, waste, recycled content and the financial effects of resource related risks.
6 disclosure requirements · Bilaga I · 32023R2772
Social
- S1, Own workforce
Employees and non-employee workers: conditions, pay, equality, health and safety, collective bargaining and channels for raising concerns.
17 disclosure requirements · Bilaga I · 32023R2772
- S2, Workers in the value chain
Working conditions at suppliers and further down the chain, how workers are engaged and how harm is remediated.
5 disclosure requirements · Bilaga I · 32023R2772
- S3, Affected communities
Impact on people where operations take place: land, water, health, indigenous rights and access to remedy.
5 disclosure requirements · Bilaga I · 32023R2772
- S4, Consumers and end-users
Impacts on those who use the product: information, privacy, safety, accessibility and protection of children.
5 disclosure requirements · Bilaga I · 32023R2772
Machine surface, the same rows as JSON at /api/public/v1/esrs
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act