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ESRS

The reporting standards used under the CSRD. They cover environmental, social and governance topics and are built on double materiality. A simplified version with far fewer datapoints was adopted in 2026 and applies from financial years starting 1 January 2027.

EcoAppraise context

Statements that a report is "ESRS-compliant" imply a full double materiality assessment and the related disclosures.

Related terms

CSRD; Double Materiality; Materiality

Enforcement cases

ESMA announces 2025 European Common Enforcement Priorities and results of fact-finding on materiality considerations in sustainability reporting

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