What does ESRS mean?
ESRS are EU standards for CSRD reporting, sustainability disclosures and double materiality.
ESRS Set 1 was adopted through Delegated Regulation (EU) 2023/2772 and is the sector-agnostic standards framework for CSRD companies. It includes cross-cutting, environmental, social and governance standards and requires double materiality: impact materiality and financial materiality.
Why does it matter for DPP and compliance?
ESRS are company-level standards, not a DPP regime. Product passport data can make reporting more granular: material composition, recycled content, repairability, supply-chain information and product emissions can support ESRS E1, E5 and S2.
What should teams prepare?
Teams should map ESRS and DPP data catalogues side by side. Until simplified ESRS are adopted as a delegated act, the 2023 ESRS remain the adopted standards. Shared sources need harmonised calculation methods, data quality, value-chain context and approval status.
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