ESRS

Since the CSRD, it is no longer enough for companies subject to reporting to describe sustainability freely. What belongs in a sustainability report is determined by the ESRS. Here you can find out what the standards regulate, what changed through the 2026 simplification and where IT hardware comes into play.

As of: 10/2026

What are the ESRS?

the CSRD (Corporate Sustainability Reporting Directive) obliges certain companies to report on sustainability. The ESRS describe what this report looks like. They were developed by EFRAG, an advisory body of the EU Commission. The Commission adopts them as a delegated act.

The core of the ESRS is double materiality: a company reports on topics where it itself materially affects people and the environment, and on topics that have a material financial effect back on the company. Only material topics have to be reported.

Structure of the ESRS

Area	Standards	Relation to IT hardware
Cross-cutting	ESRS 1 (general requirements), ESRS 2 (general disclosures)	Materiality assessment, reporting boundaries
Environment	E1 Climate change, E2 Pollution, E3 Water, E4 Biodiversity, E5 Resource use and circular economy	E1: emissions from manufacture and use; E5: resource inflows and outflows, waste
Social affairs	S1 to S4 (own workforce, value chain, communities, consumers)	Working conditions in the supply chain
Governance	G1 Business conduct	Supplier management

For retired IT, the following is particularly important: ESRS E5 Here, among other things, the topics are waste, its recovery routes and the share that is reused or recycled. Emissions from the manufacture and disposal of hardware count under Scope 3 and belong to ESRS E1. More on this in the guide Scope 3 emissions of IT hardware.

What changed in 2026

With the so-called Omnibus I package, the EU has significantly simplified sustainability reporting. The scope of the CSRD was limited to companies with more than 1,000 employees and more than 450 million euros in net turnover. On July 3, 2026, the EU Commission adopted revised ESRS as a delegated act. They contain significantly fewer mandatory disclosures; the planned sector-specific standards are dropped. The revised standards are to apply for financial years from January 1, 2027, unless Parliament and Council object.

Who has to report in Germany and from when additionally depends on the national implementation of the CSRD. Check the current status with your auditor or legal advisor; this entry does not replace legal advice.

ESRS and Second IT

For your reporting, Second IT provides recycling and disposal certificates suitable for CSR and ESG reporting and, on request, an annual, individual environmental balance. Reuse takes priority over recycling. More on IT disposal with ESG evidence.

Frequently asked questions about the ESRS

What is the difference between the CSRD and the ESRS?

The CSRD is the EU directive that determines who has to prepare a sustainability report. The ESRS are the standards that determine what is in this report and how reporting is done.

Does a mid-sized company have to report under the ESRS?

After the Omnibus changes, many mid-sized companies drop out of the reporting obligation (as of: 10/2026). As suppliers, however, they may receive requests from customers subject to reporting. For smaller companies there is also a voluntary standard.

Which ESRS disclosures affect retired IT?

Above all ESRS E5 with disclosures on waste and its recovery routes, as well as ESRS E1 if emissions from the manufacture and disposal of hardware are material. Evidence from the disposal company on reuse and recycling supplies data for this.

What does double materiality mean in the ESRS?

A company reports on topics where it itself materially affects people and the environment. In addition come topics that have a material financial effect back on the company. Only material topics have to be reported. This is determined by the materiality assessment.

What changes through the revised ESRS?

The EU Commission adopted revised ESRS on July 3, 2026. They contain significantly fewer mandatory disclosures, and the sector-specific standards are dropped. They are to apply for financial years from January 1, 2027, if Parliament and Council do not object (as of: 10/2026).