Companies will be expected to provide all ESRS related information in either their annual or management reports to the European Securities and Markets Authority (ESMA) in European Single Electronic Format (ESEF) digital format. This is to ensure that financial and ESG information is published at the same time and considered as a whole, rather than two separate entities. It is not yet clear which additional documents, for example for verification or as evidence, may be required to be reported.

In line with regulations, all sustainability information will need to be provided in XHTML format for standardisation and easier verification.