Standardi ESTP (oz. ESRS) zajemajo celoten spekter okoljskih, socialnih in upravljavskih vprašanj, vključno s podnebnimi spremembami, biotsko raznovrstnostjo in človekovimi pravicami. Vlagateljem zagotavljajo informacije za razumevanje vpliva podjetij na trajnostni razvoj, hkrati pa vsebinsko upoštevajo razprave z Mednarodnim odborom za trajnostne standarde (ISSB) in Pobudo za globalno poročanje (GRI). Osnovni namen je zagotoviti visoko stopnjo interoperabilnosti med standardi EU in ostalimi globalnimi standardi ter preprečiti nepotrebno dvojno poročanje podjetij.
Zahteve za poročanje se bodo za različna podjetja uvajale postopoma, odvisno od njihove velikosti in kotiranja na borzah, pri Mazarsu pa tako na lokalni kot globalni ravni budno spremljamo dogajanje na področju regulative, ki je še vedno v razvojni fazi.
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