Sector-specific Standards
Different reporting needs for different industries and sectors
Recognizing the diverse nature of industries, the ESRS framework will evolve to include sector-specific standards tailored to address the unique sustainability aspects and reporting needs inherent to different sectors.
Anticipated to be finalized and adopted by the European Commission by June 2026, these sector-specific standards aim to ensure that reporting is as relevant and insightful as possible, reflecting the specific sustainability challenges and opportunities faced by different industries.
