What is the ESRS?

The European Sustainability Reporting Standards (ESRS) are at the heart of the EU’s Corporate Sustainability Reporting Directive (CSRD). They set a new benchmark for ESG reporting, standardising how companies disclose their environmental, social, and governance performance.

This framework is mandatory for large and listed companies operating in the EU. It aims to create greater accountability and comparability in ESG data across industries.

Stay ESRS-Compliant with Presgo’s End-to-End Platform

Using Presgo’s purpose-designed modules, you can simplify ESRS compliance while staying ready for what’s next.

Materiality Assessment Module: Map out key ESG issues with confidence. Use expert insights and automated assessments to be fully aligned with ESRS and CSRD standards. 

Supplier ESG Module: Collect Scope 3 GHG emissions and other critical ESG data from your entire value chain, essential for meeting ESRS environmental disclosures.

Carbon Calculator: Integrate GHG data into your reports automatically, minimising errors and saving valuable time.

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Data Hub: Streamline ESG workflows, track every change, and enable team-wide collaboration with built-in audit trails.

AI Guidance: Automate content generation, perform gap analysis and provide guidance on compliance risks with Presgo AI-Enhancements.

Our Team of ESG Experts can help guide you through the tasks of Double Materiality Assessments, relevant data collection for ESRS metrics and other challenges provided by the regulation.

Discuss ESRS Compliance with an ESG Expert

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Other Frameworks We Support

VSME

Voluntary Sustainability Reporting Standard for SMEs

GRI

Global Reporting Initiative

CSRD (ESRS) framework - Presgo icon

SASB

Sustainability Accounting Standards Board

CSRD (ESRS) framework - Presgo icon

UN SDG

United Nations Sustainable Development Goals

CSRD (ESRS) framework - Presgo icon
All Frameworks

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  • FAQs

    • Who needs to comply with ESRS regulations?

      Companies based in or doing significant business within the EU may be subject to ESRS. This includes large EU firms, listed SMEs, and non-EU companies with over €150 million in EU revenue. Compliance deadlines roll out in phases between 2025 and 2029.

    • When do ESRS reporting requirements begin?

      Reports must be submitted in a standardised digital format and assured by independent auditors.

      • Large companies: FY2024 (published in 2025)
      • Wave 2 (medium-sized firms): Deferred to FY2027
      • SMEs: Deferred to FY2028

    • Are ESRS rules being simplified?

      Yes. In 2025, EFRAG proposed simplified ESRS standards to ease reporting while preserving core objectives. Key updates include:

      • Targeted materiality: More flexible assessments, allowing companies to focus on business-relevant topics.
      • Simplified structure: Clearer distinction between mandatory and guidance content, with concise narratives and appendices.
      • Data reliefs: Partial or qualitative disclosures accepted where full data is difficult to obtain.
      • Fewer data points: Up to 68% reduction, with voluntary items removed and mandatory ones cut by ~57%.
      • Sector-specific standards: Tailored rules for high-impact industries now in development.
      • Climate focus: Stricter GHG reduction requirements, including absolute targets aligned with 1.5 °C.