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Section · ESRS / CSRD
ESRS & CSRD
The European Sustainability Reporting Standards under the EU CSRD — the double-materiality regime relevant to UK groups with qualifying EU operations, and how it compares with UK SRS.
Start here
All guides →Foundations
What are ESRS?
Guide · 10 min
European Sustainability Reporting Standards
The EU CSRD standards, their structure, and who must report.
Compare
UK SRS vs ESRS
Compare · 8 min
UK SRS vs ESRS / CSRD
Single vs double materiality and the key scope differences.
Global
IFRS & ESRS
Overview · 12 min
How ESRS relates to IFRS
Where the EU and global ISSB baselines align and diverge.
UK route
UK SRS
Hub · 6 min
UK SRS — the UK counterpart
The UK’s single-materiality regime that runs in parallel.
Most read
This month →Key updates
All updates →- EU
- Compare
- Scope
- 26 Jun 2023
ESRS / CSRD in context
Full timeline →Tool
ESRS, UK SRS, or both?
Check which sustainability reporting regimes apply to your group — UK SRS, CSRD/ESRS, or both — and by when.
Run the compliance checkRelated sections
All sections →Standards
UK SRS
The UK single-materiality regime that runs in parallel to ESRS for UK groups.
IFRS / ISSB
IFRS S1 & S2
The global baseline ESRS is designed to interoperate with.
ESG
ESG
The broader ESG reporting picture CSRD/ESRS sits within.
Climate disclosure
TCFD
The climate framework common to ESRS, IFRS S2 and UK SRS S2.
About ESRS & CSRD
The European Sustainability Reporting Standards are developed by EFRAG and apply under the EU's Corporate Sustainability Reporting Directive (CSRD), using double materiality.
UK groups with qualifying EU operations may be in scope, alongside UK SRS.
Authority sources
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European Commission
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