CSRD technical resources

CSRD technical resources has all the technical guidance, latest thinking and tools from EY subject matter professionals on financial and sustainability reporting.

Looking for help with the International Financial Reporting Standards (IFRS)? Visit IFRS technical resources.

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13 results found

EFRAG publishes Exposure Drafts of simplified ESRS

On 31 July, EFRAG published Exposure Drafts of a simplified set of the 12 ESRS Standards adopted by the European Commission (EC).

12 Aug 2025

Good Group ESRS Brewery (International) Limited

This is an illustrative ESRS sustainability statement for Good Group ESRS Brewery (International) Limited. Learn more

30 Jul 2025

EU adopts Quick Fix to extend ESRS phase-in reliefs in 2025–2026

Wave 1 undertakings gain flexibility on sustainability disclosures. Learn more.

29 Jul 2025

EU streamlines taxonomy reporting for corporate sustainability

New EU rules ease 2025 sustainability reporting with thresholds, simplified templates, and optional KPI disclosures for corporates. Learn more

15 Jul 2025

CSRD Wave 1 benchmarking webcast reveals key disclosure trends

Wave 1 reports show how companies apply ESRS, assess materiality and plan climate transitions. Learn more

19 Jun 2025

What the first year of CSRD reporting reveals: key insights and trends

Analysis reveals common patterns, outliers and specific trends by sector and country in sustainability statements. Learn more

15 May 2025

Understanding the EU Omnibus proposal: key insights and resources

Learn more about the recently announced EU Omnibus proposal.

05 Mar 2025

EU Sustainability Developments Issue 7

Embracing change: preparing for the future of digital sustainability reporting in the EU. Learn more

23 Oct 2024

EU Sustainability Developments Issue 6

EU Commission releases FAQs on the implementation of the EU corporate sustainability reporting rules. Learn more

23 Aug 2024

EU Sustainability Developments Issue 4

Implication of sector specific ESRS and third country ESRS delay: no postponement for CSRD. Learn more

16 Feb 2024

Our latest thinking

How to navigate EU Taxonomy's complex rules

The EY report reveals that most of the companies in research scope have disclosed some eligibility for turnover, CapEx or OpEx. Find out more.

10 Sept 2024 Jan Niewold

How will understanding climate risk move you from ambition to action?

The fifth EY Climate Risk Barometer shows an increase in companies reporting on climate but falling short of carbon ambitions. Learn more.

27 Nov 2023 Dr. Matthew Bell + 1
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