Abstract
Over the last decade, sustainability has become a fundamental undertaking in the research and development community in Europe with the delegation of new rules by the European Commission on Corporate Sustainability Reporting Directive (CSRD). According to a newly released standard, European Sustainability Reporting Standards (ESRS), large companies, non-EU companies with a presence in the EU, and listed small and medium-sized companies (SMEs) must report a sustainability statement based on a complex framework presented in ESRS. This reporting framework includes a wide range of measurable and descriptive aspects of information. The enforcement of the CSRD will take place in three stages for financial years starting the first of January 2024. According to the ESRS framework, companies must disclose targets, impacts, risks, opportunities, and strategies regarding sustainability. This paper aims to analyze the impact of ESRS guidelines on the design of sustainable factories and manufacturing systems. This analysis is done by summarizing the new ESRS regulation, and by finally discussing opportunities, challenges, and needs to summarize and clarify what is on the way to manufacturing companies.