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Dictionary by pitch.dog
Sustainability standards & frameworks · Core

ESRS

Also called: European Sustainability Reporting Standards

ELI5

European Sustainability Reporting Standards used under the European Union's corporate-sustainability reporting regime.

Used in conversation

“Attach the latest ESRS to the decision pack before the meeting.”

Pitch context

You will see “ESRS” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.