Reporting Requirements Under the European Sustainability Reporting Standards
Organisations are facing a new era of nonfinancial reporting with the European Union’s Corporate Sustainability Reporting Directive (CSRD), now in effect. CSRD reporting is standardised through the European Sustainability Reporting Standards (ESRS), making it easier to make direct comparisons and improve consistency across twelve sector-agnostic standards. Among the standards is the requirement for organisations to report data on their own workforces (ESRS S1).