What are the ESRS?

The European Sustainability Reporting Standards set out what a company must disclose under CSRD. ESRS E1 is the climate standard, and it asks for gross Scope 1, Scope 2 and Scope 3 emissions, the methods and assumptions behind them, and the share of the total based on primary data from the value chain. That last requirement is why data quality labelling matters as much as the total.

The revised ESRS were adopted as a delegated act on 3 July 2026, cutting mandatory datapoints by around 60% and restructuring the climate standard. For the disclosure requirements in full, see what is ESRS E1? and what is CSRD?