In today's complex business landscape undertakings face increasing pressure to effectively
capture evaluate and disclose their environmental social and governance-related data. As a
European Union directive the Corporate Sustainability Reporting Directive (CSRD) has set a
milestone requiring undertakings to report not only on their financial performance but also on
their environmental and social impacts. In particular the transition from the Non-Financial
Reporting Directive (NFRD) to CSRD extends the obligation to disclose non-financial information
to more undertakings while increasing the required level of detail of the information to be
reported. "ESRS - A Visual Approach" published as a first edition offers a visual
overview of the European Sustainability Reporting Standards (ESRS) aiming to assist
undertakings in fulfilling reporting requirements and enhancing clarity of their reporting.
This publication guides readers through each of the ESRS Standards as published in December
2023 in a goal-oriented manner with structured overviews. Visual contexts make a significant
contribution to the clear understanding of the detailed Disclosure Requirements and their
subsequent application. In addition to the qualitative and quantitative information of the
standards related frameworks and tools are presented along with definitions and references to
the ESRS. This visualisation provides a clear understanding of the legal requirements and
empowers an efficient implementation strategy.
