{"id":11845,"date":"2025-02-14T14:12:39","date_gmt":"2025-02-14T13:12:39","guid":{"rendered":"https:\/\/dev.hoinka.com\/?page_id=11845"},"modified":"2025-04-04T10:13:36","modified_gmt":"2025-04-04T08:13:36","slug":"csrd-requirements-according-to-esrs","status":"publish","type":"page","link":"https:\/\/hoinka.com\/en\/leistungen\/csrd-reporting-2\/csrd-requirements-according-to-esrs\/","title":{"rendered":"CSRD requirements according to ESRS"},"content":{"rendered":"

CSRD requirements in accordance with European Sustainability Reporting Standards (ESRS)<\/h2>\n

The requirements for the CSRD are defined in accordance with the European Sustainability Reporting Standards (ESRS). According to the accounting directive through the CSRD, companies must report according to the principle of “double materiality”. This means that they must disclose both how they affect people and the environment and what financial risks and opportunities arise for the company as a result of social and environmental issues. The EFRAG proposal comprises the following twelve ESRS, which cover all key sustainability aspects. <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Category<\/strong><\/td>\ncode<\/strong><\/td>\nTitle<\/strong><\/td>\n<\/tr>\n
Cross-divisional<\/td>\nESRS 1<\/td>\nGeneral requirements<\/td>\n<\/tr>\n
Cross-divisional<\/td>\nESRS 2<\/td>\nGeneral information<\/td>\n<\/tr>\n
Environment<\/td>\nESRS E1<\/td>\nClimate change<\/td>\n<\/tr>\n
Environment<\/td>\nESRS E2<\/td>\nEnvironmental pollution<\/td>\n<\/tr>\n
Environment<\/td>\nESRS E3<\/td>\nWater and marine resources<\/td>\n<\/tr>\n
Environment<\/td>\nESRS E4<\/td>\nBiodiversity and ecosystems<\/td>\n<\/tr>\n
Environment<\/td>\nESRS E5<\/td>\nResource utilization and circular economy<\/td>\n<\/tr>\n
Social issues<\/td>\nESRS S1<\/td>\nOwn workforce<\/td>\n<\/tr>\n
Social issues<\/td>\nESRS S2<\/td>\nWorkforce in the value chain<\/td>\n<\/tr>\n
Social issues<\/td>\nESRS S3<\/td>\nCommunities concerned<\/td>\n<\/tr>\n
Social issues<\/td>\nESRS S4<\/td>\nConsumers and end users<\/td>\n<\/tr>\n
Governance<\/td>\nESRS G1<\/td>\nCorporate policy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Source: Questions and answers on the adoption of European standards for<\/a><\/p>\n

\tAngebot anfordern<\/a>\r\n\n

Phone +49 711 62049-340<\/a>
\nEmail info@hoinka.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

CSRD requirements in accordance with European Sustainability Reporting Standards (ESRS) The requirements for the CSRD are defined in accordance with the European Sustainability Reporting Standards (ESRS). According to the accounting directive through the CSRD, companies must report according to the principle of “double materiality”. This means that they must disclose both how they affect people …<\/p>\n","protected":false},"author":7,"featured_media":12241,"parent":11831,"menu_order":30,"comment_status":"closed","ping_status":"closed","template":"sections.php","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_links_to":"","_links_to_target":""},"class_list":{"0":"post-11845","1":"page","2":"type-page","3":"status-publish","4":"has-post-thumbnail","6":"entry"},"acf":[],"yoast_head":"\nCSRD Sustainability Report Requirements ESRS - HOINKA<\/title>\n<meta name=\"description\" content=\"Find out more about the CSRD sustainability reporting requirements for your company in accordance with ESRS.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hoinka.com\/en\/leistungen\/csrd-reporting-2\/csrd-requirements-according-to-esrs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD Sustainability Report Requirements ESRS - 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