ESRS (revised 2026)
The revised European Sustainability Reporting Standards that undertakings in the scope of the EU Accounting Directive apply from financial years beginning in 2027: how double materiality decides what is reported, how the sustainability statement is prepared, structured and connected to the accounts, the cross-cutting governance, strategy, materiality and policy, action, metric and target disclosures, and the disclosure requirements of the ten topical standards on climate, pollution, water, biodiversity, circular economy, own workforce, value chain workers, communities, consumers and business conduct.
ESRS (revised 2026) is a compliance framework from European Union (and EEA) with 12 domains and 98 controls that map to 18 other frameworks. The largest domains are ESRS 1 General Requirements – ESRS (revised 2026) (18 controls), ESRS 2 General Disclosures – ESRS (revised 2026) (16 controls), ESRS S1 Own Workforce – ESRS (revised 2026) (16 controls). Every control below carries what it requires and what an assessor expects to see.
Framework summaries on this platform are interpretations grounded in the published source, for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.
Framework Domains (12)
ESRS 1 General Requirements – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::ESRS1-1 | Apply the cross-cutting and topical standards and add entity-specific disclosures where a material topic is not covered |
| esrs-revised-2026::ESRS1-10 | Transitional provisions and phase-in of disclosure requirements |
| esrs-revised-2026::ESRS1-2 | Fair presentation and the qualitative characteristics of information |
| esrs-revised-2026::ESRS1-3a | Information materiality and the two-step determination of what to report |
| esrs-revised-2026::ESRS1-3b | Bases for the materiality assessment and its periodic review |
| esrs-revised-2026::ESRS1-3c | Impact materiality assessment |
| esrs-revised-2026::ESRS1-3d | Financial materiality assessment |
| esrs-revised-2026::ESRS1-3e | Connected disclosure across topics and the level of aggregation and disaggregation |
| esrs-revised-2026::ESRS1-5a | Reporting undertaking, own operations and inclusion of upstream and downstream value chain information |
| esrs-revised-2026::ESRS1-5b | Boundary provisions for leased assets and employee benefit schemes, and the relief for acquisitions and disposals |
| esrs-revised-2026::ESRS1-6 | Reporting period, base year and time horizons |
| esrs-revised-2026::ESRS1-7a | Comparative information and consistency of metrics |
| esrs-revised-2026::ESRS1-7b | Disclosure of judgements, measurement uncertainty and outcome uncertainty |
| esrs-revised-2026::ESRS1-7c | Reliefs for metric scope, partial reporting boundary and joint operations, and the use of reasonable and supportable information |
| esrs-revised-2026::ESRS1-7d | Events after the reporting period and correction of prior period errors |
| esrs-revised-2026::ESRS1-7e | Omission of information and reporting on material opportunities |
| esrs-revised-2026::ESRS1-8 | Presentation, structure and supplementary information in the sustainability statement |
| esrs-revised-2026::ESRS1-9 | Connected information, connectivity with the financial statements and incorporation by reference |
ESRS 2 General Disclosures – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::ESRS2-BP-1 | BP-1 Basis for preparation of the sustainability statement |
| esrs-revised-2026::ESRS2-BP-2 | BP-2 Specific information where phasing-in options are used |
| esrs-revised-2026::ESRS2-GDR | General disclosure requirements for policies, actions, metrics and targets: scope and level of detail |
| esrs-revised-2026::ESRS2-GDR-A | GDR-A General disclosure requirement for actions and resources |
| esrs-revised-2026::ESRS2-GDR-M | GDR-M General disclosure requirement for metrics |
| esrs-revised-2026::ESRS2-GDR-P | GDR-P General disclosure requirement for policies |
| esrs-revised-2026::ESRS2-GDR-T | GDR-T General disclosure requirement for targets |
| esrs-revised-2026::ESRS2-GOV-1 | GOV-1 Role of the administrative, management and supervisory bodies |
| esrs-revised-2026::ESRS2-GOV-2 | GOV-2 Integration of sustainability-related performance in incentive schemes |
| esrs-revised-2026::ESRS2-GOV-3 | GOV-3 Statement on due diligence |
| esrs-revised-2026::ESRS2-GOV-4 | GOV-4 Risk management and internal controls over sustainability reporting |
| esrs-revised-2026::ESRS2-IRO-1 | IRO-1 Process to identify and assess material impacts, risks and opportunities and material information |
| esrs-revised-2026::ESRS2-IRO-2 | IRO-2 Material impacts, risks and opportunities and the disclosure requirements covered |
| esrs-revised-2026::ESRS2-SBM-1 | SBM-1 Strategy, business model and value chain |
| esrs-revised-2026::ESRS2-SBM-2 | SBM-2 Interests and views of stakeholders |
| esrs-revised-2026::ESRS2-SBM-3 | SBM-3 Interaction of material impacts, risks and opportunities with strategy and business model, and financial effects |
ESRS E1 Climate Change – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::E1-1 | E1-1 Transition plan for climate change mitigation |
| esrs-revised-2026::E1-10 | E1-10 Internal carbon pricing |
| esrs-revised-2026::E1-11 | E1-11 Anticipated financial effects from material physical and transition risks and climate-related opportunities |
| esrs-revised-2026::E1-2 | E1-2 Identification of climate-related risks and scenario analysis |
| esrs-revised-2026::E1-3 | E1-3 Resilience in relation to climate change |
| esrs-revised-2026::E1-4 | E1-4 Policies related to climate change mitigation and adaptation |
| esrs-revised-2026::E1-5 | E1-5 Actions and resources in relation to climate change mitigation and adaptation |
| esrs-revised-2026::E1-6 | E1-6 Targets related to climate change |
| esrs-revised-2026::E1-7 | E1-7 Energy consumption and mix |
| esrs-revised-2026::E1-8 | E1-8 Gross scope 1, 2 and 3 GHG emissions |
| esrs-revised-2026::E1-9 | E1-9 GHG removals and GHG mitigation projects financed through carbon credits |
ESRS E2 Pollution – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::E2-1 | E2-1 Policies related to pollution |
| esrs-revised-2026::E2-2 | E2-2 Actions and resources related to pollution |
| esrs-revised-2026::E2-3 | E2-3 Targets related to pollution |
| esrs-revised-2026::E2-4 | E2-4 Pollution of air, water and soil |
| esrs-revised-2026::E2-5 | E2-5 Substances of concern and substances of very high concern |
ESRS E3 Water – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::E3-1 | E3-1 Policies related to water |
| esrs-revised-2026::E3-2 | E3-2 Actions and resources related to water |
| esrs-revised-2026::E3-3 | E3-3 Targets related to water |
| esrs-revised-2026::E3-4 | E3-4 Water metrics |
ESRS E4 Biodiversity and Ecosystems – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::E4-1 | E4-1 Biodiversity and ecosystems transition plan |
| esrs-revised-2026::E4-2 | E4-2 Policies related to biodiversity and ecosystems |
| esrs-revised-2026::E4-3 | E4-3 Actions and resources related to biodiversity and ecosystems |
| esrs-revised-2026::E4-4 | E4-4 Targets related to biodiversity and ecosystems |
| esrs-revised-2026::E4-5 | E4-5 Metrics related to biodiversity and ecosystems change |
ESRS E5 Resource Use and Circular Economy – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::E5-1 | E5-1 Policies related to resource use and circular economy |
| esrs-revised-2026::E5-2 | E5-2 Actions and resources related to resource use and circular economy |
| esrs-revised-2026::E5-3 | E5-3 Targets related to resource use and circular economy |
| esrs-revised-2026::E5-4 | E5-4 Resource inflows |
| esrs-revised-2026::E5-5 | E5-5 Resource outflows: products and waste |
ESRS G1 Business Conduct – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::G1-1 | G1-1 Policies related to business conduct |
| esrs-revised-2026::G1-2 | G1-2 Actions related to business conduct |
| esrs-revised-2026::G1-3 | G1-3 Targets related to business conduct |
| esrs-revised-2026::G1-4 | G1-4 Metrics related to corruption or bribery |
| esrs-revised-2026::G1-5 | G1-5 Metrics related to political influence, including lobbying activities |
| esrs-revised-2026::G1-6 | G1-6 Metrics related to payment practices |
ESRS S1 Own Workforce – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::S1-1 | S1-1 Policies related to own workforce |
| esrs-revised-2026::S1-10 | S1-10 Social protection |
| esrs-revised-2026::S1-11 | S1-11 Persons with disabilities |
| esrs-revised-2026::S1-12 | S1-12 Training and skills development metrics |
| esrs-revised-2026::S1-13 | S1-13 Health and safety metrics |
| esrs-revised-2026::S1-14 | S1-14 Work-life balance metrics |
| esrs-revised-2026::S1-15 | S1-15 Remuneration metrics |
| esrs-revised-2026::S1-16 | S1-16 Incidents of discrimination and other human rights incidents |
| esrs-revised-2026::S1-2 | S1-2 Engagement with own workforce and workers' representatives, channels to raise concerns and approaches to remedy |
| esrs-revised-2026::S1-3 | S1-3 Actions and resources related to own workforce |
| esrs-revised-2026::S1-4 | S1-4 Targets related to own workforce |
| esrs-revised-2026::S1-5 | S1-5 Characteristics of the undertaking's employees |
| esrs-revised-2026::S1-6 | S1-6 Characteristics of non-employees in the undertaking's own workforce |
| esrs-revised-2026::S1-7 | S1-7 Collective bargaining coverage and social dialogue |
| esrs-revised-2026::S1-8 | S1-8 Gender diversity in top management |
| esrs-revised-2026::S1-9 | S1-9 Adequate wages |
ESRS S2 Workers in the Value Chain – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::S2-1 | S2-1 Policies related to workers in the value chain |
| esrs-revised-2026::S2-2 | S2-2 Engagement with value chain workers, channels to raise concerns and approaches to remedy |
| esrs-revised-2026::S2-3 | S2-3 Actions and resources related to workers in the value chain, and human rights incidents |
| esrs-revised-2026::S2-4 | S2-4 Targets related to workers in the value chain |
ESRS S3 Affected Communities – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::S3-1 | S3-1 Policies related to affected communities |
| esrs-revised-2026::S3-2 | S3-2 Engagement with affected communities, channels to raise concerns and approaches to remedy |
| esrs-revised-2026::S3-3 | S3-3 Actions and resources related to affected communities, and human rights incidents |
| esrs-revised-2026::S3-4 | S3-4 Targets related to affected communities |
ESRS S4 Consumers and End-users – ESRS (revised 2026)
| Code | Title |
|---|---|
| esrs-revised-2026::S4-1 | S4-1 Policies related to consumers and end-users |
| esrs-revised-2026::S4-2 | S4-2 Engagement with consumers and end-users, channels to raise concerns and approaches to remedy |
| esrs-revised-2026::S4-3 | S4-3 Actions and resources related to consumers and end-users, and human rights incidents |
| esrs-revised-2026::S4-4 | S4-4 Targets related to consumers and end-users |
Your Compliance Coverage
If you comply with ESRS (revised 2026), you already cover:
ISSB Standards
35%
34 controls mapped
Compare →EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560)
20%
20 controls mapped
Compare →ISO 26000:2010
11%
11 controls mapped
Compare →+ 15 more: EU CSDDD (Directive (EU) 2024/1760) (9%), TNFD Recommendations (5%)
See all 18 mapped frameworks ↓Maps to 18 other frameworks
Coverage is not the same as your position
This page shows what ESRS (revised 2026) overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.
The Compliance Position Diagnostic, $5,000 fixed, ten business daysWhat is ESRS (revised 2026) and who does it apply to?
ESRS (revised 2026) is a compliance framework from European Union (and EEA) with 12 domains and 98 controls. The revised European Sustainability Reporting Standards that undertakings in the scope of the EU Accounting Directive apply from financial years beginning in 2027: how double materiality decides what is reported, how the sustainability statement is prepared, structured and connected to the accounts, the cross-cutting governance, strategy, materiality and policy, action, metric and target disclosures, and the disclosure requirements of the ten topical standards on climate, pollution, water, biodiversity, circular economy, own workforce, value chain workers, communities, consumers and business conduct. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does ESRS (revised 2026) actually require?
ESRS (revised 2026) has 98 controls organised across 12 domains. The largest domains are ESRS 1 General Requirements – ESRS (revised 2026) (18 controls), ESRS 2 General Disclosures – ESRS (revised 2026) (16 controls), ESRS S1 Own Workforce – ESRS (revised 2026) (16 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of ESRS (revised 2026) do I already cover?
ESRS (revised 2026) maps to 18 other compliance frameworks. The top mapping partners are ISSB Standards (35% coverage), EU Voluntary Sustainability Reporting Standard (VSME, Delegated Regulation (EU) 2026/1560) (20% coverage), ISO 26000:2010 (11% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement ESRS (revised 2026)?
Start your ESRS (revised 2026) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about ESRS (revised 2026) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 98 controls and track your progress.
Start Your Compliance Journey
Create a free account to run self-assessments, get AI advisory, and track your compliance progress across 1,048 frameworks.
Get Started Free →Free forever, no credit card required