This chapter focuses on the sustainability standards for the non-financial report, illustrating, firstly, the standards most used by firms obliged to disclose NFI according to the NFRD and the other sustainability standards beyond GRI; then focuses on the standard-setting activities that set up the European Sustainability Reporting Standards (ESRS), examining the ratio behind them, the ESRS framework, and focusing on the ESRS 2, which disciplines the disclosure requirements of environmental, social, and governance (ESG) issues. The chapter concludes, illustrating the main relationship between ESRS and the other sustainability standards and the main modifications to ESRS according to the OMNIBUS decree.