ESRS (European Sustainability Reporting Standards) are quickly becoming a practical requirement for suppliers doing business with EU-based customers. Even if you’re not directly in scope today, your customers may be—and they’ll request data from you.
What ESRS changes for finance teams
ESRS formalizes what many buyers already ask for: emissions, workforce metrics, policies, and governance practices—plus traceability.
Finance often becomes the coordinator, because the work touches data, controls, and audit readiness.
The minimum dataset you should prepare
Start by defining a core ESG dataset that is repeatable and evidence-backed. You can expand over time.
- Energy consumption and emissions (with factors and sources)
- Workforce and headcount breakdowns
- Key policies (code of conduct, human rights, whistleblowing)
- Governance responsibilities and oversight
How to stay audit-ready
The biggest failure mode is ‘numbers without provenance’. If you can’t point to the source document and explain the calculation, you’ll burn time in review.
A good workflow enforces ownership, review, and consistent export formats.
Key takeaway
Treat ESRS readiness as a process: define your minimum dataset, assign owners, and keep evidence attached. That’s how you meet requests without creating a permanent burden.