With disability now recognised as a key element of social sustainability under EU law, the guide helps businesses meet legal requirements while unlocking strategic benefits such as improved reputation, risk management, and innovation.
The guide provides a detailed overview of how disability is addressed across ESRS standards—particularly ESRS S1, S2, and S4—and includes actionable recommendations for inclusive materiality assessments, stakeholder engagement, and accessible reporting. It also offers guidance on setting SMART targets for disability inclusion and highlights the strategic value of inclusive practices. As EU institutions continue to refine the CSRD and ESRS frameworks, this publication contributes clarity and direction, helping companies understand how disability can be meaningfully integrated into sustainability reporting.
This publication builds up on previous joint publications by Disability Hub Europe and the Global Reporting Initiative.
You can access the Guide on our website: Inclusive Reporting: A Business Guide to Disability and the European Sustainability Reporting Stand…