Workiva Support Center

To help comply with the European Union's Corporate Sustainability Reporting Directive (CSRD), you can use the Workiva Platform to disclose values in accordance with the European Sustainability Reporting Standards (ESRS). The ESRS enable accurate, consistent, and comparable sustainability reporting for companies in the European Union (EU) — including EU-based subsidiaries of International companies — through:

• Cross-cutting standards with general requirements and disclosures that apply to all industries and sectors
• Topical standards with requirements and disclosures for specific factors

Tip: For more information about the ESRS, refer to the questions and answers (Q&A) from the European Commission or European Financial Reporting Advisory Group (EFRAG).

Review ESRS in Sustainability Explorer

From the Properties panel of Sustainability Explorer, select ESRS to include the Standards for your workspace.

Tip: Sustainability Explorer includes two versions of the ESRS from EFRAG — the Current version for the ESRS Delegated Act of 2023, and a Draft version of the simplified ESRS.

After you enable the ESRS in Explorer, you can browse and search its content. As you review the ESRS, note that the Standards include both disclosure and application requirements; disclosure requirements specify what to disclose, while application requirements specify how to report it.

Tip: EFRAG issued ESRS Implementation Guidance (IG) documents for Materiality Assessment, Value Chain, and Detailed ESRS Datapoints. While this non-authoritative content doesn't appear in Explorer, you can download it directly from EFRAG.

Download ESRS as a PDF

Only the text of the ESRS appears in Explorer. For additional content, such as the formulas and tables required for reporting, you can download portable document files (PDFs) of the full ESRS as published by the European Commission, including the corrigendum published to the Official Journal.

From Sustainability Explorer, browse to any ESRS content, and click Download original source files.

View a Standard's related content

If your Sustainability Explorer includes additional content and frameworks, you can view comparable disclosures for a Standard in Related, including:

• 2025 CDP (formerly Carbon Disclosure Project)
• Global Reporting Initiative (GRI)
• International Financial Reporting Standards Sustainability Disclosure Standards (IFRS SDS)
• S&P Global Corporate Sustainability Assessment (CSA)
• Sustainability Accounting Standards Board (SASB)
• Task Force on Climate-related Financial Disclosure (TCFD)

Tip: To ease standardization, the European Commission used TCFD as a foundation for the ESRS climate disclosures.

To review a Standard and its related content side-by-side, click the content in Related to open it in the Explore panel.

Tip: To view the related content in the main pane instead of the panel, click Open in Explorer from the Explore panel.

Align the ESRS with Program metrics

To help ensure you disclose values in compliance with CSRD, you can align Standards with Program metrics. For example, to ensure you collect values for a Standard's application requirement, click Connect to program metric for the requirement in Explorer, and select the metric that collects its value. 

To help further ensure accurate data collection, you can include references to ESRS from Metric details of the metric:

• In Related Explorer content, add the ESRS disclosure requirement or content the metric aligns with.
• In Reference attachments, upload the PDF with the formulas or tables required for reporting.