If you are trying to understand ESG reporting requirements in Europe today, you will quickly encounter three acronyms: CSRD, ESRS, and GRI. Each plays a distinct role in the sustainability reporting ecosystem, and understanding how they relate to one another is essential for any organisation preparing a sustainability report.
CSRD: The Legal Framework
The Corporate Sustainability Reporting Directive (CSRD) is an EU law — it determines who must report, when, and in what format. It does not, however, specify exactly what must be disclosed in detail. Instead, it mandates reporting according to the European Sustainability Reporting Standards (ESRS). CSRD is the legal wrapper; ESRS is the content specification.
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ESRS: The Content Standards
The European Sustainability Reporting Standards (ESRS) were developed by EFRAG and adopted by the European Commission. They consist of two cross-cutting standards — one on general requirements and one on general disclosures — plus ten topical standards covering specific environmental (E), social (S), and governance (G) topics. Not all topical standards are mandatory for every company; which ones apply depends on the outcome of the company's double materiality assessment.
GRI: The Global Voluntary Standard
The Global Reporting Initiative (GRI) Standards are the most widely used voluntary sustainability reporting framework in the world, with companies in over 100 countries using them to structure their sustainability disclosures. Unlike ESRS, GRI is not legally mandated — but it is broadly recognised by investors, rating agencies, and procurement platforms. Importantly, ESRS and GRI have been designed with a high degree of interoperability: many GRI disclosures overlap with ESRS requirements, meaning that GRI reporters are often well-positioned to transition to CSRD-compliant reporting.
Which Framework Applies to You?
If your organisation is in scope for CSRD, you are legally required to report according to ESRS. If you are not yet in scope — or if you operate outside the EU — GRI provides a credible and widely respected alternative. Many organisations choose to align their GRI reporting with ESRS topics as preparation for future mandatory requirements. At Enable Good, we help organisations choose the right framework for their context and prepare disclosures that meet the expectations of their most important stakeholders.
