European Sustainability Reporting Standards Quick Reference

The European Sustainability Reporting Standards (ESRS) form the backbone of sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). Since their adoption in 2023, the ESRS have reshaped reporting expectations for companies operating in the European Union by introducing a comprehensive and highly detailed disclosure framework covering environmental, social, and governance topics. However, the breadth and granularity of the original Standards led to concerns about their associated administrative and reporting burden. 

To address these concerns, the European Commission tasked EFRAG with streamlining the ESRS as part of the Omnibus I simplification package. In December 2025, EFRAG delivered a set of draft simplified ESRS to the Commission, reducing disclosure requirements while maintaining the information considered critical for understanding a company’s impacts, risks, and opportunities. 

G&A’s updated ESRS Quick Reference includes:

• A clear, structured overview of the cross-cutting and topical Standards 
• Key disclosure requirements 
• How the simplified ESRS will fit within the broader landscape of EU sustainability reporting

Designed for sustainability, finance, legal, and reporting teams, this quick reference supports informed planning and internal alignment as organizations prepare for ESRS reporting under a changing regulatory landscape.

Use the form on the right to download the ESRS Quick Reference.