ESRS (European Sustainability Reporting Standards) are the 12 European sustainability reporting standards adopted by the EU Commission with delegated regulation 2023/2772 to implement the CSRD directive. They define what, how and at what level of detail companies must disclose environmental, social and governance information. TreeBlock natively implements all ESRS with a SaaS platform that automates double materiality assessment, data collection, indicator calculation and report generation in PDF and ESEF inline XBRL.
What are ESRS and what is their structure?
ESRS are 12 standards organized in three layers: 2 cross-cutting standards (ESRS 1 General requirements, ESRS 2 General disclosures including double materiality), 10 topical standards (E1-E5 environment, S1-S4 social, G1 governance), and forthcoming sector-specific ESRS.
Each ESRS contains disclosure requirements (DR) with narrative and quantitative datapoints. Total datapoints exceed 1,144 but the double materiality principle allows companies to omit non-material ones. TreeBlock automates the filtering.
Who must comply with ESRS and when?
Mandatory application under CSRD scales over time: large public-interest entities with 500+ employees from 2024 reporting, all large companies (EU dimensional thresholds) from 2025, listed SMEs and small banks from 2026 (opt-out to 2028), non-EU group subsidiaries with EUR 150M+ EU revenues from 2028. The 2025 Omnibus proposal may delay second/third group by two years.
How TreeBlock supports ESRS compliance
TreeBlock covers the full ESRS reporting cycle in five phases: perimeter definition, double materiality (six-step EFRAG process), data collection via ERP/HR/billing connectors, indicator calculation engine (GHG Scope 1-2-3, water, waste, social, governance) and report generation in PDF and ESEF inline XBRL with full audit trail for limited assurance.
Frequently asked questions about ESRS
- What are ESRS in short?
- ESRS are the 12 European sustainability reporting standards adopted by the EU Commission to implement the CSRD directive. They specify what companies must report on environment, social and governance, at what level of detail and in which format (PDF + ESEF inline XBRL).
- How many datapoints do ESRS require?
- ESRS cover over 1,144 quantitative and qualitative datapoints, but the double materiality principle lets companies report only the material ones. A typical large company reports 300-600 datapoints, a listed SME 150-300.
- Are ESRS compatible with GRI Standards?
- Yes. EFRAG and GRI published an interoperability statement mapping over 80 percent of GRI indicators to ESRS. Existing GRI reporters can reuse most data for ESRS. TreeBlock automates bidirectional mapping.
- Must the ESRS report be published in XBRL?
- Yes. CSRD requires digital tagging of the sustainability report in ESEF inline XBRL, the same format used for financial statements. TreeBlock generates inline XBRL automatically.
Trust TreeBlock for your ESRS compliance: from double materiality to ESEF XBRL. Book a free demo to cut your first ESRS report time by up to 60 percent.

