ESRS.The 12 standards. One workflow.
Noa drafts every applicable ESRS topical standard. ESRS 2 cross-cutting disclosures run alongside topical E, S, and G standards with traced evidence. Double materiality scoring is continuous, not annual.
What ESRS is
The European Sustainability Reporting Standards are the technical rulebook for CSRD reporting. They consist of two cross-cutting standards (ESRS 1, ESRS 2) and ten topical standards covering environment (E1 to E5), social (S1 to S4), and governance (G1). Reporting scope is determined by a double materiality assessment. From 2025, large EU-listed companies report under ESRS, with phased extension to other entities.
Who's in scope
EU-listed companies above CSRD thresholds, EU-incorporated large companies, and non-EU companies with substantial EU revenue all fall in scope. Many non-EU multinationals are filing because their EU subsidiary triggers consolidation. The 2024 Omnibus simplification has redrawn timelines but not the underlying obligation.
What's covered
Every requirement Noa covers out of the box. Custom requirements added on Enterprise.
How Noa handles ESRS
The end-to-end workflow Noa runs. Each step backed by evidence. Reviewable, auditable, defensible.
Double materiality, continuously.
Stakeholder signals, regulation deltas, and peer movements re-score topics every quarter. The annual workshop becomes a calibration step, not the only moment scores change.
ESRS 2 disclosures wired across topical standards.
Cross-cutting datapoints used in topical standards flow automatically. SBM-3 material impacts, risks, and opportunities sync into every topical narrative.
E1 climate transition plan and Scope 1/2/3 wired in.
GHG inventory rolls into ESRS E1 narratives. Transition plan, target-setting, and decarbonisation milestones live in one workspace.
S1 to S4 with HR + value-chain inputs.
Workforce metrics pull from HR. Value-chain social datapoints come through supplier surveys. Affected community signals route through stakeholder engagement.
Topical materiality reasoning is auditable.
For every topical standard you exclude, Noa records the materiality reasoning trail. Auditors get the logic chain, not just the conclusion.
XBRL block-tagging built in.
Every quantitative disclosure block-tagged for ESEF. No external XBRL conversion vendor required.
Questions teams ask
Common questions from compliance and sustainability leads scoping Noa for this workstream.
How does the 2024 Omnibus affect ESRS scope?
The Omnibus narrowed the in-scope population and pushed timelines for some categories, but ESRS itself was not weakened. If you were Wave 1, you are still Wave 1. If you were Wave 2 or 3, expect delays of one or two years and reduced datapoint counts.
Can ESRS coexist with BRSR or IFRS S2 in one workspace?
Yes. Noa's Universal KPI Library captures each measurement once. The same emissions inventory serves ESRS E1, BRSR Core, IFRS S2, and any other applicable framework. No duplicate data entry.
How is double materiality scoring kept defensible?
Every materiality score has an evidence trail. Stakeholder signals (surveys, complaints, media monitoring), regulation deltas (tracker), and peer movements (peer intelligence) all log into the matrix. Auditors see the inputs, not just the matrix.
What happens when EFRAG updates the standards?
Noa's Regulatory Intelligence agent monitors EFRAG, ESMA, and national transpositions every 15 minutes. Changes appear in your inbox with assessed impact on your current disclosure.
ESRS on Noa.
One graph, one agent.
See how Noa drafts your filing, evidences every datapoint, and survives third-party scrutiny.