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.

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:
Interactive
Cross cutting
  1. ESRS 1
    General requirements
  2. ESRS 2
    General disclosures
Interactive
Environmental
  1. ESRS E1
    Climate change
  2. ESRS E2
    Pollution
  3. ESRS E3
    Water and marine resources
  4. ESRS E4
    Biodiversity and ecosystems
  5. ESRS E5
    Resource use and circular economy
Interactive
Social
  1. ESRS S1
    Own workforce
  2. ESRS S2
    Workers in the value chain
  3. ESRS S3
    Affected communities
  4. ESRS S4
    Consumers and end-users
Interactive
Governance
  1. ESRS G1
    Business conduct
INTERACTIVEESRS Implementation Guidance:
IG1 - Materiality Assessment IG2 - Value Chain IG3 - List of ESRS Datapoints

Draft Simplified ESRS (Technical Advice 30 November 2025)

Explore the Draft Simplified ESRS awaiting the Delegated Act.

The Draft Standards have been elaborated by EFRAG following the mandate received from the European Commission on 27 March 2025 and delivered as Technical Advice to the European Commission on 30 November 2025.

Caveat: The European Commission will perform its own adoption process and is expected to adopt the simplified standards at the latest six months after the entry into force of the Omnibus legislative provisions.

Once adopted the Simplified ESRS will replace the 2023 ESRS. An interactive version will be prepared shortly after adoption. 

In addition, you can explore further background information (non-interactive) related to the Draft Simplified ESRS:
Cross Cutting(Technical Advice 30 November 2025)
  1. Draft Simplified ESRS 1
    General requirements
  2. Draft Simplified ESRS 2
    General disclosures
Environmental(Technical Advice 30 November 2025)
  1. Draft Simplified ESRS E1
    Climate change
  2. Draft Simplified ESRS E2
    Pollution
  3. Draft Simplified ESRS E3
    Water
  4. Draft Simplified ESRS E4
    Biodiversity and ecosystems
  5. Draft Simplified ESRS E5
    Resource use and circular economy
Social(Technical Advice 30 November 2025)
  1. Draft Simplified ESRS S1
    Own workforce
  2. Draft Simplified ESRS S2
    Workers in the value chain
  3. Draft Simplified ESRS S3
    Affected communities
  4. Draft Simplified ESRS S4
    Consumers and end-users
Governance(Technical Advice 30 November 2025)
  1. Draft Simplified ESRS G1
    Business conduct

2025 VSME & VSME Ecosystem

Explore the voluntary standard VSME (EC recommendation) for SMEs and micro enterprises in an interactive format together with implementation materials.

Access additional information related to the VSME Ecosystem facilitating understanding and implementation of the VSME 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. The VSME standard and related materials are intended to offer an agreed upon sustainability related data platform to the SMEs themselves, the financial institutions and the SME counterparts in the value chain with the objective to address sustainability challenges and facilitate information flows without undue burden.

In addition, you can explore further background information (non-interactive) related to the 2025 VSME & VSME Ecosystem:
Interactive
VSMEs
  1. Annex 1
    Basic module and Comprehensive module
  2. Annex 2
    Guidance
VSME Templates
  1. Digital template
  2. XBRL converter

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 2025 Implementation of the European Sustainability Reporting Standards (ESRS): Observed Practices based on statements issued as of 20 April 2025.

Open report (PDF)
Statistic Dashboard

View overall statistic and insights for 2024 sustainability statements.

Go to dashboard
Report Repository

Access company reports for 2024.

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) planned for late 2025.

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

EFRAG is co-funded by the European Union through the Single Market Programme in which the EEA-EFTA countries (Norway, Iceland and Liechtenstein), as well as Kosovo participate. Any views and opinions expressed are however those of the EFRAG Secretariat only and do not necessarily reflect those of the European Union, the European Commission or of countries that participate in the Single Market Programme. Neither the European Union, the European Commission nor countries participating in the Single Market Programme can be held responsible for them.