European Sustainability Reporting Standards (ESRS): Interoperability as innovation?

Adam Chalmers*, Robyn Klingler-Vidra

*Corresponding author for this work

Research output: Contribution to specialist publicationEditorial


The ESRS has been hailed as innovative, a watershed. We study its innovativeness relative to existing corporate sustainability policies and find that its not innovative in the language it uses. But that’s not a bad thing. It is a significant advance in terms of aligning with private sustainability reporting frameworks and standards. It should be celebrated for how it enshrines legal reporting requirements and how it advances the interoperability of sustainability standards.
Original languageEnglish
Specialist publicationGlobal Policy
Publication statusPublished - 1 Aug 2023


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