The ESRS as an EU-wide
standard for ESG data
The European Sustainability Reporting Standards (ESRS) are key EU requirements for sustainability reporting that are anchored in the Corporate Sustainability Reporting Directive (CSRD).
The ESRS specify what information companies must disclose about their environmental, social and governance-related activities. This reporting goes beyond financial performance and refers to the so-called "dual materiality approach". It considers both the company's impact on the environment and society and the potential risks and opportunities for the company.
A key objective of the ESRS is to standardize ESG data across Europe so that it is consistent and comparable for investors, authorities and other stakeholders. The GHG Protocol Standard plays an important role in this context, as it serves as the basis for emissions reports and ensures that CO₂ data and greenhouse gas emissions are correct and internationally recognized.
For whom is compliance with the ESRS essential?
The ESRS apply to all large and listed companies in the EU that are subject to the requirements of the CSRD. This primarily concerns:
- Companies with more than 250 employees, a turnover of more than 40 million euros or a balance sheet total of more than 20 million euros
- Investors and lenders who need reliable and consistent ESG data to make informed investment decisions.
- Customers, employees and the general public, who are increasingly focusing on transparency and responsibility and prefer companies that make a contribution to sustainability.
Compliance with the ESRS not only strengthens transparency, but also promotes stakeholder trust. The requirements enable companies to clearly communicate their sustainability strategies and document how they deal with environmental and social challenges.
Complex requirements, simple solution:
Substain makes ESRS reporting easy
Integrated help & templates
Comprehensive help texts, table templates and legal references
Substain offers practical support directly in the tool - with ready-made templates, explanations for every step and direct access to relevant ESRS specifications.
Flexible report scope & PDF export
Define report scope according to DWA & export report at the touch of a button
Create only what is really relevant - with dynamic scope and immediate PDF export for your disclosure or internal communication.
Decentralized data acquisition
Efficiently record all ESRS key figures - even across locations
Enable different departments or locations to enter ESG data independently - centrally controlled, uniformly structured and traceable at all times.
The most important functions of Substain
Intuitive, scalable and compliant - Substain turns ESG reporting into a competitive advantage.
Smart ESG data management
Capture, validate and structure all ESG data according to ESRS - decentralized, standardized and scalable for complex company structures.
Highlights:
- Direct connection to existing data sources
- Standardized input masks
- Templates & AI support
Automated calculation & analysis
Substain calculates emissions data in accordance with the GHG Protocol - fully automatically and visually processed.
Your advantage: Clear decision-making basis for strategy and sustainability targets.
XBRL/ESEF-ready reporting
Create reports quickly and in compliance with regulations - with integrated tagging according to ESRS specifications.
Exportable, audit-proof and ready for disclosure.
Continuous monitoring & compliance
Keep an eye on your ESG performance - with regular updates, audits and automated comparison of legal changes.
Stay compliant and audit-ready at all times.
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