---
title: "How do ESRS 1 and ESRS 2 structure CSRD reporting?"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/faq/esrs-1-and-2-structure"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-reporting-directive/faq/esrs-1-and-2-structure"
author: "Sorena AI"
description: "FAQ explaining how ESRS 1 general requirements and ESRS 2 general disclosures fit into CSRD reporting, materiality, and topical ESRS disclosures."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSRD"
  - "ESRS 1"
  - "ESRS 2"
  - "general requirements"
  - "general disclosures"
  - "double materiality"
  - "ESRS"
  - "sustainability reporting"
---
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# How do ESRS 1 and ESRS 2 structure CSRD reporting?

FAQ explaining how ESRS 1 general requirements and ESRS 2 general disclosures fit into CSRD reporting, materiality, and topical ESRS disclosures.

*FAQ* *CSRD* *EU*

## ESRS 1 and ESRS 2 structure for CSRD reporting

ESRS 1 explains the reporting architecture and materiality rules. ESRS 2 sets the general disclosures that companies use across material sustainability matters.

Use this page to understand how cross-cutting ESRS, topical ESRS, materiality, policies, actions, metrics, and targets fit together. ESRS 2 uses shorthand labels such as BP (basis for preparation), GOV (governance), SBM (strategy, business model and value chain), IRO (impact, risk and opportunity management), and MDR (minimum disclosure requirements).

Under CSRD reporting, ESRS 1 and ESRS 2 are the cross-cutting layer of the European Sustainability Reporting Standards. ESRS 1 does not create topic-by-topic disclosure tables by itself; it explains the architecture, concepts, and general requirements. ESRS 2 contains the general disclosure requirements that structure governance, strategy, impact, risk and opportunity management, and metrics and targets.

## What is the difference between ESRS 1 and ESRS 2?

ESRS 1 is the rulebook for how to read and apply the ESRS set. It explains the categories of standards, double materiality, value-chain reporting, time horizons, presentation of the sustainability statement, and concepts such as impacts, risks and opportunities.

ESRS 2 is the general disclosure standard. It tells an undertaking what information to provide at a general level across material sustainability matters, including governance, strategy, the process for identifying and assessing impacts, risks and opportunities, and the minimum disclosure requirements for policies, actions, metrics, and targets.

- Use ESRS 1 to decide the reporting architecture, materiality approach, value-chain boundaries, disclosure structure, and whether entity-specific disclosures are needed.
- Use ESRS 2 to prepare the cross-cutting disclosures that sit across the sustainability statement, including basis for preparation (BP), governance (GOV), strategy, business model and value chain (SBM), impact, risk and opportunity management (IRO), and minimum disclosure requirements (MDR) disclosures.
- Do not treat ESRS 1 as a topic standard; it explains how the standards operate rather than listing climate, workforce, pollution, or business-conduct datapoints.

Sources for this answer:

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Supports the distinction between ESRS 1 as the general requirements standard and ESRS 2 as the general disclosures standard.
- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Explains that ESRS 1 sets general principles and ESRS 2 specifies essential information to be disclosed.

## How do cross-cutting and topical ESRS work together?

The ESRS architecture has three categories: cross-cutting standards, topical standards, and sector-specific standards. ESRS 1 and ESRS 2 are the cross-cutting standards and apply across the sustainability matters covered by topical and sector-specific standards.

Topical ESRS cover environmental, social, and governance topics. They add topic-specific disclosure requirements and may also include requirements that are applied together with ESRS 2 general disclosures. When a sustainability matter is material, the undertaking looks to the relevant topical or sector-specific ESRS and then applies the ESRS 2 minimum disclosure requirements for policies, actions, metrics, and targets where applicable.

- Cross-cutting layer: ESRS 1 supplies concepts and application rules; ESRS 2 supplies general disclosures.
- Topical layer: E1 to E5, S1 to S4, and G1 supply subject-specific disclosure requirements for material matters.
- Entity-specific layer: if a material impact, risk, or opportunity is not covered, or is not covered with enough granularity, ESRS 1 requires additional entity-specific disclosure.

Sources for this answer:

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Supports the three ESRS categories and the relationship between cross-cutting, topical, sector-specific, and entity-specific disclosures.
- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Supports the explanation that other standards and their datapoints are generally subject to materiality assessment, unlike ESRS 2.

## What does materiality change in the ESRS 1 and ESRS 2 structure?

Materiality is the starting point for ESRS reporting. ESRS uses double materiality: a sustainability matter is material if it meets the criteria for impact materiality, financial materiality, or both. The assessment covers impacts, risks, and opportunities in the undertaking's own operations and upstream and downstream value chain.

Materiality does not make ESRS 2 optional. ESRS 1 states that the undertaking always discloses the information required by ESRS 2 General Disclosures, regardless of the outcome of the materiality assessment. When a topical sustainability matter is material, the undertaking then applies the relevant topical or sector-specific disclosure requirements and the ESRS 2 minimum disclosure requirements connected to policies, actions, metrics, and targets.

- ESRS 2 IRO-1 explains the process used to identify and assess material impacts, risks, and opportunities.
- ESRS 2 SBM-3 explains the material impacts, risks, and opportunities resulting from the assessment and their interaction with strategy and business model.
- ESRS 2 IRO-2 identifies which ESRS disclosure requirements are covered by the sustainability statement.
- For metrics, ESRS allows omission of information assessed as not material when the omission still meets the objective of the relevant disclosure requirement.

Sources for this answer:

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Supports the double materiality rule, the always-disclosed ESRS 2 layer, and the link between material matters and topical standards.
- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - Identifies EFRAG's non-authoritative implementation guidance, including IG 1 Materiality Assessment, as support for applying the ESRS materiality approach.

## What should a company map before drafting ESRS disclosures?

A useful ESRS 1 and ESRS 2 map starts with architecture, not with a list of copied datapoints. The reporting team should know which cross-cutting disclosures are always in scope, which topical matters are material, which value-chain impacts, risks, and opportunities are included, and where entity-specific disclosures are needed.

The map should also separate policies, actions, metrics, and targets. ESRS 2 contains minimum disclosure requirements for those categories, and topical standards can add topic-specific detail. This prevents teams from treating a target, a policy, and a metric as interchangeable evidence.

- List all ESRS 2 general disclosures that must be addressed in the sustainability statement.
- Record the materiality conclusion for each relevant sustainability matter, including impact and financial materiality considerations.
- For each material matter, connect the topical ESRS requirements to ESRS 2 MDR-P, MDR-A, MDR-M, and MDR-T - the minimum disclosure requirements for policies, actions, metrics, and targets - where they apply.
- Flag any material impact, risk, or opportunity that needs entity-specific disclosure because the standards do not cover it with enough granularity.
- Keep evidence for the criteria, thresholds, judgments, and source references used in the materiality assessment and disclosure map.

Sources for this answer:

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Supports the disclosure map: reporting areas, datapoints, minimum disclosure requirements, and entity-specific disclosure logic.
- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - Supports use of EFRAG implementation guidance for materiality, value chain, and ESRS datapoint mapping.

## Primary sources

- [European sustainability reporting standards (ESRS)](https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html?ref=sorena.io) - Primary ESRS source for ESRS 1 general requirements, ESRS 2 general disclosures, reporting areas, materiality, topical standards, and datapoints.
  - Quote: "ESRS 2 General disclosures"
- [Questions and Answers on the Adoption of European Sustainability Reporting Standards](https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043?ref=sorena.io) - Commission Q&A explaining ESRS adoption, double materiality, mandatory ESRS 2 general disclosures, and materiality for other standards.
  - Quote: "double materiality"
- [ESRS implementation guidance documents](https://www.efrag.org/en/projects/esrs-implementation-guidance-documents?ref=sorena.io) - EFRAG page for non-authoritative ESRS implementation guidance documents, including materiality assessment, value chain, and datapoint guidance.
  - Quote: "non-authoritative and support implementation"

## Topic Guides

- [CSRD and ESRS Compliance Obligations](/artifacts/eu/corporate-sustainability-reporting-directive/compliance.md): Grounded CSRD and ESRS compliance guide covering scope checks, sustainability statements, double materiality, value-chain data, assurance, and digital tagging.
- [CSRD and ESRS FAQ: scope, materiality, assurance, tagging, and value chain](/artifacts/eu/corporate-sustainability-reporting-directive/faq.md): CSRD and ESRS FAQ hub covering company scope, reporting waves, ESRS structure, double materiality, assurance, digital tagging, Taxonomy Article 8, and value chain data.
- [CSRD and ESRS Reporting Checklist](/artifacts/eu/corporate-sustainability-reporting-directive/checklist.md): A practical CSRD and ESRS checklist for confirming reporting scope, sustainability statement content, double materiality, value-chain evidence, assurance readiness, and digital tagging.
- [CSRD and ESRS requirements: scope, reporting, assurance, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/requirements.md): Grounded guide to CSRD and ESRS requirements: who reports, what the sustainability statement must cover, double materiality, value-chain data, assurance, publication, digital tagging, and controls.
- [CSRD and ESRS value-chain data, estimates, proxies, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-data-and-estimation.md): How to handle ESRS value-chain information when supplier or customer data is incomplete: reasonable efforts, estimates, limitations, controls, and assurance evidence.
- [CSRD Applicability Test for EU and Non-EU Company Groups](/artifacts/eu/corporate-sustainability-reporting-directive/applicability-test.md): Check whether CSRD and ESRS reporting may apply by testing undertaking size, listed status, group reporting, non-EU branches or subsidiaries, and phase-in evidence.
- [CSRD Article 40a third-country group reporting FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/third-country-groups.md): FAQ on when CSRD Article 40a applies to third-country groups, which EU subsidiary or branch publishes the report, and what happens with assurance and missing information.
- [CSRD assurance and ESRS digital tagging evidence](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-and-digital-tagging-evidence.md): Evidence checklist for CSRD assurance readiness, ESRS datapoint traceability, and digital tagging preparation under the ESRS XBRL and ESEF reporting framework.
- [CSRD assurance evidence FAQ: what to keep for limited assurance](/artifacts/eu/corporate-sustainability-reporting-directive/faq/assurance-evidence.md): What CSRD and ESRS assurance evidence should support: management-report publication, the assurance report, national assurance procedures, and EU limited assurance milestones.
- [CSRD assurance evidence pack workflow for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-evidence-pack-workflow.md): A CSRD and ESRS workflow for building an assurance-ready evidence pack covering scope, double materiality, ESRS datapoints, controls, estimates, and digital tagging.
- [CSRD assurance-ready controls and evidence for ESRS reporting](/artifacts/eu/corporate-sustainability-reporting-directive/assurance-ready-controls-and-evidence.md): Build CSRD and ESRS evidence around GOV-5 controls, double materiality, IROs, value-chain data, assurance files, and XBRL tagging checks.
- [CSRD data point inventory FAQ for ESRS disclosure readiness](/artifacts/eu/corporate-sustainability-reporting-directive/faq/data-point-inventory.md): How to build an ESRS data point inventory for CSRD reporting: disclosure requirements, materiality filters, evidence ownership, value-chain data, XBRL readiness, and assurance support.
- [CSRD deadlines and ESRS compliance calendar](/artifacts/eu/corporate-sustainability-reporting-directive/deadlines-and-compliance-calendar.md): A grounded CSRD and ESRS calendar covering the original reporting waves, enacted postponement caveats, publication duties, assurance, and digital reporting workstreams.
- [CSRD digital tagging and XBRL readiness FAQ](/artifacts/eu/corporate-sustainability-reporting-directive/faq/digital-tagging-xbrl.md): What CSRD teams should do now about XHTML, Inline XBRL, ESRS taxonomy materials, tagging controls, and limits before final digital taxonomy rules apply.
- [CSRD Double Materiality Interview Question Bank for ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-interview-question-bank.md): Interview prompts for ESRS double materiality work: context, affected stakeholders, value chain IROs, impact materiality, financial materiality, thresholds, and evidence.
- [CSRD double materiality method under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-method.md): A grounded method for ESRS double materiality assessment: impact materiality, financial materiality, value-chain coverage, thresholds, evidence, and documentation.
- [CSRD double materiality scoring: IRO assessment and ESRS data points](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-scoring.md): A grounded scoring guide for CSRD and ESRS double materiality: impact materiality, financial materiality, thresholds, evidence, governance, and disclosure mapping.
- [CSRD Double Materiality Workflow for ESRS Assessment](/artifacts/eu/corporate-sustainability-reporting-directive/double-materiality-workflow.md): A CSRD and ESRS workflow for running a double materiality assessment, from value-chain scoping and stakeholder inputs to IRO scoring, governance approval, and audit trail evidence.
- [CSRD omnibus stop-the-clock status: enacted delay vs proposed scope changes](/artifacts/eu/corporate-sustainability-reporting-directive/faq/omnibus-stop-the-clock-status.md): FAQ on the CSRD stop-the-clock directive, the separate Omnibus proposal, and how reporting teams should treat enacted and proposed changes.
- [CSRD penalties and fines: Member State enforcement, controls, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/penalties-and-fines.md): A conservative guide to CSRD penalty exposure: why fines depend on Member State implementation, which reporting failures create risk, and what evidence teams should keep.
- [CSRD reporting waves and Omnibus status](/artifacts/eu/corporate-sustainability-reporting-directive/reporting-waves-and-omnibus-status.md): Track what is enacted, postponed, final, or still in the Omnibus process for CSRD reporting waves, ESRS reporting, and Stop-the-Clock changes.
- [CSRD reporting waves FAQ: who reports first and what changed](/artifacts/eu/corporate-sustainability-reporting-directive/faq/reporting-waves.md): FAQ on original CSRD reporting waves, stop-the-clock caveats, listed SME opt-out, third-country reporting, and why local transposition law still matters.
- [CSRD scope and phasing by company type](/artifacts/eu/corporate-sustainability-reporting-directive/scope-and-phasing-by-company-type.md): Map CSRD reporting scope by company category, original Article 5 wave, listed SME opt-out, third-country group rules, and stop-the-clock caveats.
- [CSRD topical ESRS scoping: what must be reported?](/artifacts/eu/corporate-sustainability-reporting-directive/faq/topical-esrs-scoping.md): FAQ on CSRD topical ESRS scoping: ESRS 2, double materiality, topical disclosure requirements, omitted topics, climate, and Appendix B datapoints.
- [CSRD value chain data and estimation methodology under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/value-chain-estimates.md): How ESRS lets CSRD reporters use sector averages, proxies, and other estimates when direct value-chain data is not available after reasonable effort.
- [CSRD vs CSDDD: Reporting vs Due Diligence](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-csddd.md): Compare CSRD sustainability reporting with CSDDD human rights and environmental due diligence, including scope, evidence, assurance, penalties, and overlap.
- [CSRD vs EU Taxonomy Article 8](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-taxonomy-alignment.md): Compare CSRD and ESRS sustainability reporting with EU Taxonomy Article 8 KPI disclosures, including scope, evidence, tagging, and reuse limits.
- [CSRD vs GRI: ESRS Interoperability](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-gri.md): Compare CSRD/ESRS reporting with GRI-based reporting using grounded ESRS interoperability, materiality, value-chain, and disclosure-reuse rules.
- [CSRD vs IFRS S1 and S2 Comparison](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-ifrs-s1-and-s2.md): Compare CSRD and ESRS with IFRS S1 and S2 across scope, materiality, disclosures, value chain reporting, assurance, digital tagging, and interoperability.
- [CSRD vs SEC Climate Disclosure Rule](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sec-climate-disclosure-rule.md): Grounded comparison notes for CSRD and the SEC climate disclosure rule, focused on CSRD and ESRS duties and conservative limits where SEC facts are not sourced.
- [CSRD vs SFDR: ESRS and Financial Disclosures](/artifacts/eu/corporate-sustainability-reporting-directive/csrd-vs-sfdr.md): Compare CSRD/ESRS corporate sustainability reporting with SFDR financial-market disclosures, including scope, materiality, PAI data, assurance, tagging, and reuse limits.
- [CSRD XBRL Tagging Checklist for ESRS and Article 8 Readiness](/artifacts/eu/corporate-sustainability-reporting-directive/xbrl-tagging-checklist.md): A grounded CSRD XBRL tagging readiness checklist for XHTML, Inline XBRL, ESRS taxonomy mapping, Article 8 taxonomy mapping, ESEF validation, and source-controlled review.
- [ESRS 1 and ESRS 2 structure under CSRD](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-1-and-esrs-2-structure.md): A grounded explanation of how ESRS 1 sets the reporting architecture and how ESRS 2 provides the mandatory general disclosures for CSRD sustainability statements.
- [ESRS data point inventory workflow for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-data-point-inventory-workflow.md): Build an ESRS data point inventory that links disclosure requirements, materiality outcomes, evidence owners, XBRL tagging readiness, and assurance controls.
- [ESRS structure and data model for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/esrs-structure-and-data-model.md): Map ESRS architecture, disclosure requirements, datapoints, materiality, XBRL taxonomy, Article 8 tagging, and report data ownership for CSRD reporting.
- [FAQ: CSRD double materiality scoring — thresholds, weighting, and evidence](/artifacts/eu/corporate-sustainability-reporting-directive/faq/double-materiality-scoring.md): How to score CSRD double materiality under ESRS without invented thresholds: impact materiality, financial materiality, evidence, and documentation.
- [FAQ: CSRD value chain estimates — methods and proportionality under ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/value-chain-estimates.md): When ESRS permits value chain estimates, what to disclose about assumptions, accuracy, limits, and improvement plans.
- [LSME and VSME under EU CSRD: what SMEs should know](/artifacts/eu/corporate-sustainability-reporting-directive/faq/lsme-and-vsme.md): FAQ on LSME and VSME under the EU CSRD: listed SME reporting, the temporary opt-out, voluntary SME reporting, and value-chain requests.
- [Taxonomy Article 8 KPIs for CSRD reporting](/artifacts/eu/corporate-sustainability-reporting-directive/taxonomy-article-8-kpis.md): Grounded guide to Article 8 Taxonomy KPI disclosures in CSRD sustainability statements, including KPI templates, ESRS links, XBRL readiness, and evidence controls.
- [Taxonomy Article 8 KPIs under CSRD and ESRS](/artifacts/eu/corporate-sustainability-reporting-directive/faq/taxonomy-article-8-kpis.md): FAQ explaining how EU Taxonomy Article 8 KPI disclosures relate to CSRD, ESRS, and the Article 8 XBRL taxonomy.

*Recommended next step*

*Placement: after ESRS structure section*

## Map ESRS 2 disclosures to material topics

Use the ESRS 1 and ESRS 2 structure to separate cross-cutting disclosures, topical requirements, materiality judgments, and evidence before drafting the CSRD sustainability statement.

- [Open Research Copilot](/solutions/research-copilot.md): Answer CSRD and ESRS implementation questions with cited source material.
- [Discuss ESRS reporting structure](/contact.md): Review materiality, ESRS 2 disclosure mapping, and evidence gaps with Sorena.


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