New frameworks aligned with the ESRS Omnibus / Draft Simplified ESRS are now available in the platform. These frameworks support simplified ESRS reporting while maintaining alignment with CSRD disclosure requirements.
Note: The ESRS Omnibus is currently in draft form and has not yet been adopted by the EU. The frameworks reflect the draft text and will be updated once the final, legally binding standards are published.
Framework Options
Two ESRS framework configurations are available:
1. ESRS Omnibus – Integrated Framework
A single framework combining all sector-agnostic ESRS standards.
Use for:
- ESRS scoping and applicability assessment
- High-level CSRD alignment
- Rapid gap analysis
2. Granular ESRS Topic Frameworks
(ESRS 2, E1–E5, S1–S4, G1)
Topic-specific frameworks where each Disclosure Requirement is broken into question-level prompts.
Use for:
- Detailed data collection
- Clear ownership of disclosures
- Audit and assurance readiness
Recommended Use
- Use the Integrated Framework for breadth and speed.
- Use the Granular Topic Frameworks for depth and control.
Both approaches can be used together depending on reporting maturity and governance needs.
Access and Maintenance
All frameworks are available in Sustainability Reporting Manager via the Framework Library. Guidance is provided for each question.
These are managed frameworks, maintained by the IBM Envizi ESG Suite team and updated to reflect changes in standards and guidance. For more info visit Managed Frameworks on IBM Docs