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AdoptedGuidanceMEDIUM ImpactCSRDESRSAI-Enriched

EFRAG SRB Meeting Signals Continued ESRS Implementation Focus in 2025

December 8, 2025
EFRAG - Sustainability Reporting

AI-Powered GS1 Impact Intelligence

Analysis generated by ISA's AI to help you understand how this news affects GS1 standards and your operations.

ESG REPORTINGPRODUCT MASTER DATAIDENTIFICATIONGENERALRETAILFOOD

Impact Analysis

CSRD and ESRS require detailed, auditable data on products, supply chains, and environmental impacts (e.g., ESRS E4 on biodiversity or E5 on resource use). GS1 standards, particularly GDSN, are crucial for standardizing the collection and exchange of necessary product master data and packaging attributes (e.g., recyclability, material composition) needed for reporting. Accurate GLN usage is essential for mapping organizational boundaries and supply chain partners required for double materiality assessments.

Recommended Actions

  • Monitor EFRAG SRB outputs for specific guidance on data points relevant to product-level sustainability metrics.
  • Map existing product data fields in GDSN against anticipated ESRS requirements to identify data gaps.
  • Ensure all relevant organizational entities and trading partners are accurately identified using GLNs to facilitate supply chain reporting.
  • Prepare internal systems to handle the increased granularity and auditability required for sustainability data under CSRD.