ESRS

The European Sustainability Reporting Standards — the detailed rules that say what a CSRD report must contain.

CSRD says that you must report; ESRS says what. The standards are organised into cross-cutting requirements and topical ones, of which ESRS E1 covers climate change.

E1 is where corporate carbon accounting meets disclosure: gross Scope 1, 2 and 3 emissions, the basis on which they were prepared, targets, and transition planning.

The practical difficulty is rarely the format. It is that E1 asks for figures — Scope 3 in particular — that most companies have never had to produce to an auditable standard before.

CSRD The EU directive requiring in-scope companies to report sustainability information, audited, alongside their financial statements.
Scope 3 All other indirect emissions across the value chain — purchased goods, transport, use of sold products, end of life.
GHG Protocol The most widely used standard for corporate greenhouse gas accounting; the origin of Scope 1, 2 and 3.