An Information Architecture for the European Sustainability Reporting Standards (ESRS)

Garyfallos Fragidis () and Triantafyllos Papafloratos
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Garyfallos Fragidis: Business Administration Department, International Hellenic University, 57001 Thessaloniki, Greece
Triantafyllos Papafloratos: Business Administration Department, International Hellenic University, 57001 Thessaloniki, Greece

Sustainability, 2025, vol. 17, issue 17, 1-29

Abstract: The European Sustainability Reporting Standards (ESRS), a set of standards to be used by companies to meet the requirements of the Corporate Sustainability Reporting Directive (CSRD), create a paradigm shift in sustainability reporting. Nonetheless, their implementation poses significant challenges, especially due to their complexity and extensive reporting requirements. This paper proposes a multi-tiered information architecture to assist organizations in addressing those challenges, presenting a comprehensive framework that links the ESRS regulatory requirements with the informational requirements for sustainability reporting. The architecture considers the ESRS datapoints as its foundational elements, emphasizing on systematic data collection, analysis, and reporting. Additionally, it presents a conceptual model that describes the ESRS principles, outlines the main ideas and connections, and establishes a clear foundation for the management of sustainability-related information. The model enables the practical implementation of the ESRS, as it bridges the gap between abstract standards and operational processes. The proposed framework supports digital transformation, enhances transparency, and promotes a strategic approach to sustainability reporting. The paper addresses a significant academic and conceptual gap regarding the transformation of the ESRS regulatory requirements into suggestions for information management.

Keywords: ESRS; ESG; sustainability; information architecture; information model; information system; sustainability reporting (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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