Making Connections 2: Cross-Cutting ESRS Reporting Requirements

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Proper application of the European Sustainability Reporting Standards (ESRS) is fundamental to compliance with the Corporate Sustainability Reporting Directive (CSRD). With roughly 1,100 individual data points and a wide topical scope, figuring out where to begin can be daunting. In Making Connections Part 2 – Cross-Cutting ESRS Reporting Requirements, we will examine the specific requirements contained in the ESRS with a particular focus on the cross-cutting, mandatory ESRS 1 General Requirements and ESRS 2 General Disclosures. These general standards are foundational to ESRS reporting, and understanding their intricacies and interconnections will set the stage for successful ESRS implementation.


This webinar will review the critical cross-cutting reporting requirements and disclosures contained in the ESRS.



  • ESRS Components – a broad overview of the entire set of standards including a data point and disclosure breakdown
  • ESRS 1 – General Requirements – a deep dive of the general requirements mandatory for all ESRS reporters
  • ESRS 2 – General Disclosures – a deep dive of the general disclosures mandatory for all ESRS reporters as well as connection points between these disclosures
  • Looking Forward – a look at important guidance documents (both those that are published and still pending) that can be used to aid reporting in alignment with ESRS

Discussion Leaders

  • Louis Coppola, EVP & Co-Founder, G&A Institute
  • Christina Carlton, Sustainability Analyst, G&A Institute


Please complete the form on the right to download the recording.


This webinar is part of G&A’s Pathfinder webinar series: Navigating the New Regulatory Environment for Corporate Sustainability Disclosures. Click here to view information about the other webinars planned in the series.


If you have any questions regarding the event, please email