Highlights

• EFRAG launches the ESRS Knowledge Hub to bring all European Sustainability Reporting Standards under one roof.
• The platform includes the 2023 ESRS, the simplified ESRS, and the VSME standard, arranged in an interactive format.
• The Hub links ESRS materials to EU legislation, EFRAG SRB discussions, and historical documents for structured navigation.

EFRAG has released the ESRS Knowledge Hub, a digital space designed as a single entry point to the European Sustainability Reporting Standards and related materials.

The platform brings together the 2023 ESRS, the simplified ESRS endorsed by the EFRAG SRB in November 2025, the VSME standard, and various guidance documents used throughout sustainability reporting frameworks.

This centralised space comes on the back of rising interest in structured sustainability reporting under European requirements.

Read More: Sustainability Reporting Frameworks: GRI, Standards, and Trends

ESRS Knowledge Hub and Sustainability Reporting Resources

Bringing ESRS materials into one space

The ESRS Knowledge Hub brings the full collection of ESRS resources into one interactive environment. This includes the adopted 2023 ESRS, the simplified ESRS awaiting European Commission confirmation, and the VSME standard, which supports smaller businesses.

The interactive format helps users move through standards, definitions and explanatory material without the fragmentation seen in previous document collections.

Linkages with EU legislation

The platform connects ESRS materials to EU legislation and international sustainability frameworks. Through this structure, users gain an immediate path to the regulations shaping sustainability disclosure rules in the EU. It also includes historical documents and external references that keep the evolution of ESRS work visible to companies, practitioners and stakeholders.

Also Read: ESRS: European Sustainability Reporting Standards and CSRD

EFRAG Standard-Setting Meetings and Technical Insight

Visibility into EFRAG’s technical discussions

The Knowledge Hub includes access to discussions from EFRAG SRB and EFRAG SR TEG meetings, giving users a window into topics examined during the development of sustainability reporting initiatives. This element helps users understand how certain reporting topics progress during the standard-setting process within EFRAG’s governance structure.

See Also: What is Sustainability Reporting? Meaning, Types, and Benefits

Practical navigation for companies and practitioners

The online structure is designed to keep navigation simple for companies preparing sustainability disclosures under the ESRS framework. With various materials arranged in a logical hierarchy, users move through reporting requirements without confusion, which may be valuable for organisations adjusting to European sustainability-related expectations.

A Central Gateway for European Sustainability Reporting

A new entry point for the ESRS framework

Through the ESRS Knowledge Hub, EFRAG presents a central gateway that brings transparency to the sustainability reporting process.

It offers a dependable space for understanding the ESRS framework, the VSME standard, and the simplified ESRS introduced by the EFRAG SRB.

See More: Environmental Reporting Software: Solutions for Emissions & Impact Tracking

Takeaway

The launch of the ESRS Knowledge Hub is an impactful step in European sustainability reporting by bringing standards, guidance documents and legislative links into one structured platform.

With interactive access to the 2023 ESRS, the simplified ESRS, and the VSME standard, companies and practitioners now have a more organised route to understanding the framework.

Through this Hub, EFRAG has shaped a digital environment that strengthens transparency and usability within the ESRS system.

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