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© 2025 Leave a Mark Consulting Group ApS
CVR: 39411458
As of 2024, reporting in accordance with the European Sustainability Reporting Standards (ESRS) is mandatory for all companies subject to the EU’s Corporate Sustainability Reporting Directive (CSRD). Get a head start on implementing the standards and gain a strong competitive advantage in your industry.
The European Sustainability Reporting Standards (ESRS) are a new set of sustainability reporting standards introduced by the EU. These standards define how companies must report on their environmental, social, and governance (ESG) performance to comply with the EU’s Corporate Sustainability Reporting Directive (CSRD).
The ESRS framework was developed by the European Financial Reporting Advisory Group (EFRAG) and was officially adopted by the European Commission in July 2023. The purpose of the standards is to ensure that companies disclose comparable, relevant, and reliable sustainability information.
In addition to the 12 general ESRS standards already approved, EFRAG will develop and release sector-specific standards and standards tailored for small and medium-sized enterprises (SMEs) in the coming years. The SME-specific standards will reflect the unique challenges and needs of smaller organizations and will be less stringent than those required for larger companies.
Also starting in 2026, non-EU companies with a net turnover of more than EUR 150 million within the EU will be required to comply with CSRD and report in accordance with ESRS.
It is only a matter of time before a significant number of companies will be obligated to report under ESRS. But rather than viewing this as a regulatory burden, early adoption can be transformed into a competitive advantage — especially for companies that are among the first in their industry to meet the new standards.
At Leave a Mark Consulting Group, we have several years of experience in sustainability reporting and extensive expertise in working with international standards. We support numerous clients in navigating the new requirements and reporting in full alignment with the European Sustainability Reporting Standards (ESRS).
Our expertise ensures that your company is well-prepared and equipped to meet these new reporting standards with confidence.
© 2025 Leave a Mark Consulting Group ApS
CVR: 39411458
