ESRS Q&A Knowledge Base
European Sustainability Reporting Standards explained. A database of answers to questions about ESRS standards, developed and maintained by MATERIALITY experts.
ESRS in a nutshell
The ESRS, or European Sustainability Reporting Standards, are mandatory for all large companies. It is in accordance with them that sustainability reports are prepared. The standards were issued by European Commission Delegated Regulation 2023/2772.
Applying ESRS is complicated - that's why we've created an ESRS Q&A knowledge base with answers to frequently asked questions.
Questions and answers
Ready-made answers to your questions and concerns
The ESRS Q&A database provides practical explanations of the most common questions regarding the standards.
Clear and simple language in responses
We explain even complex standard provisions in simple and unambiguous language.
Opportunity to ask your own question
Didn't find the answer? Submit your question using the form – we will prepare an explanation.
Buy access to the ESRS knowledge base
All plans give you full access to the ESRS Database. Choose your subscription period and enjoy lower prices with a longer commitment. Select the option that's right for you:
Payment every
1 month
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3 months
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12 months
Payments are automatically renewed at selected billing intervals. You can cancel your subscription at any time. We offer special discounts for teams of 5+ people – write to us
Database created by practitioners
The answers are created by MATERIALITY experts, i.e., specialists who created the first EU report based on ESRS standards and worked on more than half of the ESRS-compliant reports published in the first reporting cycle in Poland. As a result, they are based on practical knowledge of reporting processes.
When preparing their responses, experts verify them by taking into account the Implementation Guidance and explanations (Q&A Platform) issued by EFRAG (the EU institution that develops ESRS standards for the European Commission).
All responses from MATERIALITY experts are prepared under the supervision of Piotr Biernacki, a member of EFRAG Sustainability Reporting TEG and co-author of the first binding set of ESRS standards.
- Employees in ESG, sustainability, and sustainable development departments
- Specialists, managers, and department directors involved in the report creation process
- Experts from consulting firms that help companies report in accordance with ESRS standards
- Statutory auditors and other specialists from auditing firms
- Representatives of investment funds, banks, and insurance companies who use sustainability reports in their work
- All persons who are learning to use ESRS standards
ESRS database created for specialists
What is our Knowledge Base like?
Understandable
The answers to your questions are written in simple language, easier to understand than the often complex wording of the standards themselves.
Unambiguous
Whenever possible, we clearly indicate what a given provision in the standards means or how it should be applied. If the question concerns a complex issue, it is discussed in a clear and understandable manner.
Compliant with regulations
The answers to the questions are based on the standards themselves and their official interpretation by EFRAG.
Current
If the interpretation of an issue changes in EFRAG, we update the answers in our Database accordingly.
Frequently Asked Questions
Learn more About our ESRS Knowledge Base
We answer your most important questions.
How to use the ESRS Q&A database?
Are you already an ESRS Q&A user? Log in using the link sent to you in the email after registering with the database or at https://coda.io/@materiality/esrs.
In the ESRS Q&A database, you can search for an issue that interests you in any way you like in the “Search” field. You can search by the ESRS standard number, by the name of the disclosure requirement in question, or by any passage of text.
What should I do if I cannot find an answer to my problem in the database?
If you cannot find the question and answer you are interested in in the database, ask us! Below the main view of the database, at the bottom right, there is a “FORM” button that opens a form for asking questions.
How often is the database updated?
The database is constantly being updated. We try to answer new questions as quickly as possible. However, sometimes questions concern complex issues that require some time to analyze.
What questions are in the database, and which ones are not?
The database concerns ESRS standards. This means that it will contain answers to questions about ESRS standards.
The database will not contain questions specifically concerning:
- Individual issues concerning specific companies (the content of the database is publicly available)
- The CSRD Directive and regulations implementing it into Polish law
- EU Taxonomy of environmentally sustainable activities
- Other legal provisions not related to ESRS standards
I submitted a question via the form. When will I receive a response?
We strive to respond to questions as quickly as possible. We respond to over 50% questions within 1 business day, and to 95% faster than 3 business days. However, some questions concern such complex issues that it takes longer to respond to them.
I asked a question, and it was rejected. Why?
The question probably went beyond the scope of what we write about in the section "What questions are in the database and what questions are not". In such cases, we have to reject the question. When rejecting a question, we always give a specific reason.
How can I be sure that the answers to the questions are correct?
Some of the answers contained in the ESRS Q&A database are based on official answers by EFRAG, the EU institution that drafts ESRS standards.
The remaining answers were provided by MATERIALITY experts. We have taken due care to ensure that they are detailed and accurate, but we cannot be held responsible for their full compliance with the emerging line of interpretation set by the European Commission and the European Court of Justice.
How can I cancel my database subscription?
Subscription to the database can be purchased for a month, quarter, or year. It is automatically renewed. You can cancel your subscription at any time before it is renewed for the next period by sending an email to kontakt@materialityacademy.com
How soon after purchasing a subscription will I get access to the database?
Within one business day. Check the email address you used during registration and purchase.
I purchased a subscription using my email address. I want to change it—how do I do that?
Please contact us at kontakt@materialityacademy.com, we will change the email address assigned to the ESRS Q&A database.
How many people can use one subscription?
The subscription is for one person. If more people are to use the database, they should purchase access for themselves. If you want to purchase access for 5 or more people from the same organization, please contact us at kontakt@materialityacademy.com, we will offer you an attractive discount.
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