The EU European Sustainability Reporting Standards (ESRS) is the compliance sustainability reporting standard in the EU. The ESRS is based on the principle of double materiality, meaning companies and industry report on topics

• which are material to the company business either as financial risk or opportunity and/or
• where the company has material impact on a topic

ESRS and score4more both share the design principle, that sustainability topic materiality is industry- and even company-specific. The EFFRAG as ESRS issuing body developed a sector model elaborating on sector materialities including rationals as input for reporting along the requirements of the EU Corporate Sustainability Reporting Directive (CSRD). You can find the ESRS sector model in the latest version here.

The ESRS sector model is slightly less granular than the score4more model with 20 sectors and 100 industrie. In the score4more sector and industry model, we used the ESRS inputs in two ways

• Mapping sector and industry model on ESRS sectors
• Using the ESRS materiality by sector as input for score4more industry materiality to achieve consistency to ESRS sector materialities and score4more materialities in company profiles

A mapping of ESRS draft sectors on score4more sectors can be found here:

Source: EFFRAG, score4more