ESG reporting resources

Standards, practical guidance and free templates to help you prepare your report.

reporting standards · Free templates and tools · Practical guidance · Legislation and requirements

1

ESG reporting standards

ESRS — European Sustainability Reporting Standards

Voluntary Standard — Regulation (EU) 2026/1560

GRI Standards

GHG Protocol Standards and Guidance

2

Free templates and tools

VSME Digital Template

VSME Sample Report

GHG VSME Sample Report Calculation Tools and Guidance

EFRAG IG 3 List of ESRS Data Points

VSME Digital Template Explanatory Note

3

Practical guidance

EFRAG IG 1 Materiality Assessment

EFRAG IG 2 Value Chain

EFRAG ESRS Knowledge Hub

EU Taxonomy Navigator

4

Legislation and requirements

CSRD — Directive (EU) 2022/2464

Omnibus I — Directive (EU) 2026/470

Bulgarian Accountancy Act

EU Taxonomy — Regulation (EU) 2020/852

EBA Guidelines on the Management of ESG Risks