Welcome to the ESRS Knowledge Hub

Your Platform to Master Sustainability Reporting

Accessing adopted and Draft standards as well as implementation guidance has never been more intuitive.

Unlock an interactive platform designed to empower your sustainability journey. Explore adopted standards and practical implementation guidance in interactive mode and access the latest Draft ESRS and other key materials supporting sustainability reporting — all in one dynamic environment.

The Knowledge Hub transforms complex regulatory frameworks into actionable insights — helping you stay ahead of developments and lead with confidence.

The depth of expert knowledge. The clarity of structured guidance. The power of interactivity — all at your fingertips.

ABOUT THE KNOWLEDGE HUB

Hub Contents

Quick search

ESRS Knowledge Hub features

Key features of your dynamic universe of ESRS

ComprehensiveAccess all documents elaborated under the European standard setting process
Digital friendlyBenefit from digital tools to facilitate implementation and digitalisation
AuthoritativeAccess documents issued or selected by EFRAG as a relevant source of information
State of the artAccess all documents in development and under discussion in the EFRAG SRB and EFRAG SR TEG public meetings (latest versions)
InteractiveNavigate the universe starting from the adopted versions including within and between standards and cross referenced to implementation support material. Other documents are not interactive*.
ConnectedAccess latest developments on the connectivity between sustainability and financial information
InteroperableAvoid duplicate reporting by effectively linking European legislation and international standards
RetrospectiveAccess previous (historical) versions for reference

* The interactive feature of the Hub is put in place on the adopted versions (delegated acts and recommendations). Other documents are not interactive.

Revised ESRS (EC Delegated Act 3 July 2026)

Explore the interactive Revised ESRS adopted by the European Commission (EC) as a delegated act on 3 July 2026.

The Simplified ESRS Technical Advice from 30 November 2025 delivered by EFRAG to the EC is available through the version change in each topical standard.

Links to the related 2023 ESRS paragraphs are provided in the interactive sidebar on paragraph level.

Please note, that no Implementation Guidance’s (IG) are yet available for the 2026 Revised ESRS.

Please note that the Revised ESRS will become legally effective only after its publication in the Official Journal of the European Union, following the completion of the scrutiny period later this year.

In addition, you can explore further background information (non-interactive) related to the Revised ESRS:

Cross CuttingRevised ESRS adopted by the European Commission (EC) as a delegated act on 3 July 2026

EnvironmentalRevised ESRS adopted by the European Commission (EC) as a delegated act on 3 July 2026

SocialRevised ESRS adopted by the European Commission (EC) as a delegated act on 3 July 2026

GovernanceRevised ESRS adopted by the European Commission (EC) as a delegated act on 3 July 2026

Revised ESRS G1
Business conduct

2023 ESRS

Read the interactive 2023 ESRS enhanced with cross-references to Datapoints, Explanations, XBRL tags and much more.

These standards have been adopted by the European Commission on 31 July 2023 and the related delegated act (Commission Delegated Regulation (EU) 2023/2772) has been published on 22 December 2023 in the Official Journal of the European Union.

Caveat: While these standards are currently applicable, the Omnibus Proposal adopted by the European Commission on 26 February 2025 (Document 52025PC0081) includes a commitment to simplify the standards. The European Commission has mandated EFRAG to provide Technical Advice on simplified standards.

In addition, you can explore further background information (non-interactive) related to the 2023 ESRS:

Cross cutting

Environmental

Social

Governance

ESRS G1
Business conduct

INTERACTIVE2023 ESRS Implementation Guidance:

IG1 - Materiality Assessment IG2 - Value Chain IG3 - List of ESRS Datapoints

SME Ecosystem

Explore the Voluntary Standard for undertakings with less than 1000 employees in an interactive format together with implementation materials.

Access additional information related to the SME Ecosystem facilitating understanding and implementation of the standard.

Following EFRAG’s technical advice delivered on 17 December 2024, the European Commission has issued a Recommendation on the VSME standard adopted on 30 July 2025. Under Omnibus I, the European Commission is adopting the Voluntary Standard, which is based on the VSME Recommendation, for undertakings with less than 1000 employees. This voluntary Delegated Act will serve as the value chain cap. This Standard and related materials are intended to offer an agreed upon sustainability related data platform to the undertakings themselves, the financial institutions and the business counterparts in the value chain with the objective to address sustainability challenges and facilitate information flows without undue burden.

Please note that the Voluntary Standard will become legally effective only after its publication in the Official Journal of the European Union, following the completion of the scrutiny period later this year.

In addition, you can explore further background information (non-interactive) related to the Standard:

2026 Voluntary Standard

Annexes
The Voluntary Standard will become legally effective only after its publication in the Official Journal of the European Union

VSME Standard

How to report on VSME: Use the VSME Digital Template (multi-language)

VSME Supporting Guides for Comprehensive Module

Mappings on digital platforms, initiatives and tools for SME sustainability reporting

Explore EFRAG's educational videos on both the Standard and Supporting Guides

Access the Digital Tools identified by EFRAGEFRAG disclaims any responsibility for the technical quality of these tools, as they have neither been prepared nor reviewed by EFRAG.

VSME TestimonialsHow can sustainability reporting be beneficial for SMEs ? What challenges did they face and what advice would they give ? Hear about their journey on the green path !

From Early Stages to Delivery: Track the Full Lifecycle of ESRS Documents

Get full transparency on the development and evolution of ESRS documents, either on a chronological or project basis, from early documents until final integration in our interactive platform.

Chronological Basis
EFRAG SRB and SR TEG meetings

Access here to all official documentation regarding the past, recent and forthcoming activities of the EFRAG SRB and SR TEG.

Caveat – this section starts as from 1 September 2025 and will be populated with public documents going forward.

This repository provides comprehensive access to the Chronological Public Meeting Documents of both the EFRAG Sustainability Reporting Board (SRB) and the EFRAG Sustainability Reporting Technical Expert Group (SR TEG).

You will also find all Public Agenda Papers, including the detailed agenda, for both past meetings (for reference and historical record) and all forthcoming meetings (for preparation and transparency).

This resource ensures stakeholders have a complete overview of EFRAG's sustainability reporting development process.

Go to current discussions

Project Basis
Project Related Documents

This section provides you with comprehensive access to all relevant projects, organised according to their established timelines and key milestones.

Caveat – this section includes on a project basis all documents as from 1 September 2025 plus selected documents from previous periods. For each project milestone, you will find all associated documentation, including agenda papers and any resulting publications.

This structure ensures stakeholders have a clear, chronological view of project progress and the critical decisions and outputs at every stage.

Go to current Historical Library

Reporting Repository

Access an analysis of practices and case studies in relation to the published sustainability statements and browse a curated selection of statements to see how organisations apply the reporting standards in practice

General Report

State of Play 2026 Implementation of the European Sustainability Reporting Standards (ESRS): Observed Practices based on statements issued as of 01 July 2026.

Open report (PDF)

Statistic Dashboard

View overall statistic and insights for 2025 sustainability statements.

Go to dashboard

Report Repository

Access company reports for 2025.

Go to repository

Connectivity

Explore the documents developed by EFRAG and understand better the connectivity between sustainability reporting and financial reporting.

Following its agenda consultation in 2021, whereby connectivity was the top-ranked topic for EU stakeholders, in 2022, EFRAG initiated a research project on the connectivity between financial reporting and sustainability reporting.

This project aims to provide stakeholders with thought leadership on the concepts and practical application of connectivity. Key project milestones include the formation and activation of a connectivity advisory panel (EFRAG CAP), multiple-related outreach events, and the publication of an interim deliverable in 2024 with a final deliverable (Discussion Paper) issued in December 2025.

The 2025 Discussion Paper (DP) "Connectivity of Financial and Sustainability Reporting" highlights concepts, types, and mechanisms of the connectivity of reported information. It also highlights that connectivity can enhance reporting quality irrespective of the underlying reporting framework.

Other documents of interest (e.g., meeting papers) are accessible through the EFRAG connectivity project webpage.

Support at Your Fingertips:
Definitions and Resources to navigate ESRS

Need clarity on a key term or looking for further reading on ESRS and related frameworks? These sections offer quick access to trusted resources and integrated explanations – always just a click away.

Helpful Links

Explore curated resources on EU legislation, global standards and norms, and other relevant materials. These links are dynamically updated in the interactive section of this hub.

Go to Helpful Links

Glossary

The digital glossary provides definitions and context for key terms used in sustainability statements, drawn directly from Annex II (2023 ESRS) and Appendix A (VSME). Each document set has its own glossary, with terms automatically linked throughout the text for easy navigation.

Go to Glossary