ESRS Foundations: Insights into Sustainability Reporting

The first wave of companies is preparing to report under European Sustainability Reporting Standards (ESRS). The first to report are the largest companies, but ultimately 50,000 companies will be required to report specific information under these new standards.

The ESRS Foundations provides the framework for KPMG guidance. It explains the new concepts and helps understand how companies might apply the standards. It navigates the complexity of ESRS, pulling the detailed requirements together in one place and explaining them in plain English. It also includes insights and illustrative examples to help to anticipate some of the key impacts.