CER input to the European Sustainability Reporting Standards

The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) establish a new framework for corporate sustainability reporting for railway companies.

This position paper aims to contribute to the discussion on the sector-specific ESRS for transport taking into account specificities of railway companies – railway infrastructure managers and railway undertakings. Given that many railway companies continue to work on their double-materiality assessment, this document does not claim to be exhaustive and subject to updates in the near future.

Download below the position paper.