{"id":1577,"date":"2025-03-13T08:44:52","date_gmt":"2025-03-13T07:44:52","guid":{"rendered":"https:\/\/leaveamarkgroup.com\/?page_id=1577"},"modified":"2025-05-06T22:11:11","modified_gmt":"2025-05-06T20:11:11","slug":"esrs-rapportering","status":"publish","type":"page","link":"https:\/\/leaveamarkgroup.com\/en\/services\/esrs-rapportering\/","title":{"rendered":"ESRS Reporting"},"content":{"rendered":"
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Sustainability Reporting According to ESRS<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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As of 2024, reporting in accordance with the European Sustainability Reporting Standards (ESRS) is mandatory for all companies subject to the EU\u2019s Corporate Sustainability Reporting Directive (CSRD).\nGet a head start on implementing the standards and gain a strong competitive advantage in your industry.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Home<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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What is ESRS?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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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\u2019s Corporate Sustainability Reporting Directive (CSRD).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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What is ESRS?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The ESRS framework was developed by the European Financial Reporting Advisory Group (EFRAG) and was officially adopted by the European Commission<\/strong><\/a> in July 2023. The purpose of the standards is to ensure that companies disclose comparable, relevant, and reliable sustainability information.<\/p>

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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Which Companies Are Covered by the CSRD?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • \n\t\t\t\t\t\t\t\t\t\tStarting in 2024, all large companies that meet at least two of the following three criteria will be subject to CSRD reporting requirements:<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\u2267 250 employees<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\u2267 EUR 40 million in net turnover<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\u2267 EUR 20 million in total assets<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • \n\t\t\t\t\t\t\t\t\t\tStarting in 2026, all listed SMEs in the EU will be included if they meet at least two of the following three thresholds:<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t> 10 ansatte<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\u2267 EUR 700,000 in net turnover<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\u2267 EUR 350,000 in total assets<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      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.<\/p>

      It is only a matter of time before a significant number of companies will be obligated to report under ESRS.\nBut rather than viewing this as a regulatory burden, early adoption can be transformed into a competitive advantage \u2014 especially for companies that are among the first in their industry to meet the new standards.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      Our Experience with Sustainability Reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      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).<\/p>

      Our expertise ensures that your company is well-prepared and equipped to meet these new reporting standards with confidence.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

      B\u00e6redygtighedsrapportering if\u00f8lge ESRS Rapportering i henhold til ESRS bliver fra 2024 lovpligtig for alle virksomheder, der er omfattet af EU\u2019s Corporate Sustainability Reporting Directive (CSRD). Kom hurtigt i gang med implementering af standarderne og opn\u00e5 st\u00e6rke konkurrencefordele i din branche. konsulent@leaveamarkgroup.com +45 535 27000 Hvad er ESRS? European Sustainability Reporting Standards (ESRS) er et s\u00e6t […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1567,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1577","page","type-page","status-publish","hentry"],"yoast_head":"\nESRS-rapportering \u2013 bliv klar til CSRD og vis ansvarlighed<\/title>\n<meta name=\"description\" content=\"F\u00e5 hj\u00e6lp til ESRS-rapportering og opfyld kravene i CSRD \u2013 vi guider dig sikkert fra strategi til implementering og dokumentation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leaveamarkgroup.com\/en\/services\/esrs-rapportering\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESRS-rapportering 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