LAYER 2 · Sustainability reporting & disclosure
ESRS – European Sustainability Reporting Standards
ESRS are the mandatory sustainability reporting standards under the EU Corporate Sustainability Reporting Directive (CSRD). They apply double materiality: the company's impacts on people and the environment, and sustainability risks to the company's finances. The EU is adjusting scope and timelines, but Vietnamese exporters and suppliers to EU companies are still often asked for ESRS-based data.
Criteria used by FTS Impact Lab
In the Assess tool you can check your initiative against each criterion below (met, partly met, not met, not applicable).
- A double materiality assessment (impact and financial) is done
- General disclosures per ESRS 2 (governance, strategy, impacts–risks–opportunities)
- Environment E1–E5: climate, pollution, water, biodiversity, circularity where material
- Social S1–S4: own workforce, value-chain workers, communities, consumers
- Governance G1: business conduct, anti-corruption, supplier relations
- Value-chain data available for EU customers
Example indicators to track
- Material ESRS topics and datapoints available
- Scope 1–3 emissions (E1)
- Gender pay gap (S1)
- Average payment time to suppliers (G1)
FTS Impact Lab refers to this framework for analysis and advice. Results are not a certification or an official conformity assessment.