About this edition

This page reproduces the ESRS (Annexes I and II to Commission Delegated Regulation (EU) 2023/2772) unchanged, as published on EUR-Lex. We have not altered the wording; hyphens that only mark a line end in the source are shown joined. Source: EUR-Lex, © European Union, https://eur-lex.europa.eu. Re-use is permitted under Commission Decision 2011/833/EU with acknowledgement of the source. Only the version published in the Official Journal of the European Union is authentic; this edition is not an official publication.

We originally prepared this edition for our own internal use. Because it may also help others find their way around the ESRS, we make it publicly available. We do not intend to infringe anyone's rights. If you have any questions or concerns, for example about copyright, please get in touch and we will take care of it.

This edition was created with the help of AI. We have safeguarded the fidelity of the text with automated checks, including a character-level comparison against the EUR-Lex source. Even so, an occasional error may have slipped through. The official version on EUR-Lex always prevails.

We show the consolidated version as it stood on 1 January 2025. Commission Delegated Regulation (EU) 2025/1416 of 11 July 2025, which postpones the application date of certain disclosure requirements, is included: under its Article 2 it applies to financial years beginning on or after 1 January 2025 and therefore forms part of this consolidation. It amends two places in Annex I, namely Appendix C to ESRS 1 (list of phased-in disclosure requirements), which was replaced in full, and the introductory part of ESRS 2 paragraph 17. We have not changed the text ourselves and have not produced a consolidation of our own. Only the version published in the Official Journal of the European Union is authoritative.

The consolidation uses official markers to show which act a passage of text comes from. Each marker consists of a letter and a number and refers to one of the acts listed at the head of the consolidation: B for the original act, M for an amending act, C for a corrigendum. Where a marker appears inside a paragraph, the marked passage ends with a closing marker. We reproduce all markers unchanged and link them to the act they name.

Corrigenda apply to one language version only. The German version therefore lists different corrigenda than the English one, and the markers appear at different places in the two language versions.