Free guide
The introduction of the European Sustainability Reporting Standards (ESRS) represents a significant milestone in aligning corporate sustainability reporting with the Corporate Sustainability Reporting Directive (CSRD). As the first round of ESRS-compliant sustainability statements is expected in the first quarter of 2025, our latest guide breaks down everything you need to know about structuring these disclosures.
Large and listed undertakings, many of which have prior experience with sustainability reporting, will be among the first adopters of the ESRS. Leveraging this existing expertise is essential to navigate the ESRS requirements effectively.
This guide delves into the general and specific structuring requirements outlined in the ESRS, offering practical insights to support organizations in presenting their sustainability statements. It also draws from the ESRS Set 1 XBRL taxonomy data model structure, reviews market practices for sustainability reports from the 2023 financial year, and evaluates potential approaches to preparing well-structured, ESRS-compliant sustainability statements.
This comprehensive guide provides:
- Insights into ESRS requirements for structuring sustainability statements.
- An overview of the XBRL taxonomy data model, detailing its role in sustainability reporting.
- A review of market practices based on an assessment of 20 sustainability reports disclosed for the 2023 financial year.
- An analysis of strategic approaches to structuring ESRS-compliant sustainability statements effectively.
This resource is indispensable for sustainability professionals, compliance officers, and reporting teams within large and listed undertakings seeking to align their disclosures with ESRS requirements and meet sustainability reporting requirements.
Szymon Gębski
Szymon has expertise in sustainability and non-financial reporting frameworks, holding a Ph.D. in Law with experience consulting for international organizations such as the OECD. He specializes in ESG reporting, particularly in aligning with standards like ESRS, ISSB S1/S2, and the EU Taxonomy. Szymon leads the analysis of ESG regulatory requirements at BR-AG, where he focuses on developing XBRL taxonomies for sustainability reporting and contributes to methodologies for tracking environmental finance data. He is also heavily involved in shaping solutions that help companies comply with evolving ESG frameworks.
Large and listed undertakings, many of which have prior experience with sustainability reporting, will be among the first adopters of the ESRS. Leveraging this existing expertise is essential to navigate the ESRS requirements effectively.
This guide delves into the general and specific structuring requirements outlined in the ESRS, offering practical insights to support organizations in presenting their sustainability statements. It also draws from the ESRS Set 1 XBRL taxonomy data model structure, reviews market practices for sustainability reports from the 2023 financial year, and evaluates potential approaches to preparing well-structured, ESRS-compliant sustainability statements.
This comprehensive guide provides:
- Insights into ESRS requirements for structuring sustainability statements.
- An overview of the XBRL taxonomy data model, detailing its role in sustainability reporting.
- A review of market practices based on an assessment of 20 sustainability reports disclosed for the 2023 financial year.
An analysis of strategic approaches to structuring ESRS-compliant sustainability statements effectively.
This resource is indispensable for sustainability professionals, compliance officers, and reporting teams within large and listed undertakings seeking to align their disclosures with ESRS requirements and meet sustainability reporting requirements.
Szymon Gębski
Szymon has expertise in sustainability and non-financial reporting frameworks, holding a Ph.D. in Law with experience consulting for international organizations such as the OECD. He specializes in ESG reporting, particularly in aligning with standards like ESRS, ISSB S1/S2, and the EU Taxonomy. Szymon leads the analysis of ESG regulatory requirements at BR-AG, where he focuses on developing XBRL taxonomies for sustainability reporting and contributes to methodologies for tracking environmental finance data. He is also heavily involved in shaping solutions that help companies comply with evolving ESG frameworks.
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