A set of mandatory environmental, social, and governance (ESG) reporting standards, the European Sustainability Reporting Standards (ESRS), are set to enter into force in the European Union (EU) at the end of this year. These standards were adopted by the European Commission, the EU’s executive branch, on July 31, 2023 and, barring rejection by the European Parliament or the European Council, will be implemented as part of the EU’s Corporate Sustainability Reporting Directive (CSRD) – a fundamental pillar of the broad “EU Green Deal” – which requires mandatory ESG reporting for certain companies that do business in the EU. This summary provides an overview of who is subject to the CSRD and when, summarizes key information covered under this initial set of standards, highlights technical guidance from the entity that created the standards, and discusses planned future development of additional standards.
ESRS Overview
The ESRS were developed by the European Financial Reporting Advisory Group (EFRAG) and will require companies to provide detailed sustainability information related to their direct operations and supply chains. This effort is intended to promote transparency to investors, companies, society, and other stakeholders, as well as enhancing the comparability and reliability of sustainability information reported across the EU. The first 12 ESRS adopted by the Commission cover 2 “cross-cutting” standards comprised of general requirements plus 10 additional standards that are specific to either “E” (environment), “S” (social), or “G” (governance) topics.
Applicability of ESRS
The CSRD provides for a phased implementation of these mandatory reporting requirements, in which the timeline for when a company will be required to start reporting depends on certain criteria. Notably, the European Commission adopted an amendment to the thresholds triggering compliance obligations under the CSRD on October 17, 2023, with the goal of reducing the reporting burden on smaller companies and accounting for the effects of inflation. Companies will become subject to the CSRD according to the following timetable, although the criteria will change slightly for some categories if neither the European Parliament nor the European Council reject the European Commission’s recent amendment:
- 2024: Large, public companies that were already subject to reporting obligations under the precursor to the CSRD, the Non-Financial Reporting Directive (large listed companies, large banks, and large insurance undertakings, all with more than 500 employees), as well as large non-EU listed companies with more than 500 employees.
- 2025: All other large corporations, including large non-listed companies, for which two of the following three criteria are true: (1) an annual average of 250 employees or more, (2) total assets of €20 million (which would increase to €25 million under the Commission’s recent amendment), or (3) €40 million in sales (increased to €50 million under the Commission’s amendment).
- 2026: Small and Medium Sized Enterprises (SMEs) should be subject to reporting starting in 2027. However, the EU has not yet adopted reporting standards applicable to SMEs, which has led to some doubt as to the timing and scope of reporting obligations that will eventually apply to SMEs. Listed SMEs may eventually report using less intensive standards that are currently under development by EFRAG. Listed SMEs may also opt out of reporting requirements for two additional years, meaning they could wait to start reporting as late as 2029. Non-listed SMEs are not within the scope of the CSRD, but in the event they receive requests for sustainability information from investors or other stakeholders, they may opt to report under a trimmed down set of voluntary standards that EFRAG is also developing.
- 2028: Companies located outside the EU with subsidiaries or branches within the EU where sales exceed €150 million in the EU area over two years and are either (1) a large or listed subsidiary, or (2) a significant EU branch (over €40 million in turnover). The CSRD provides an opportunity to satisfy the reporting obligations for non-EU companies through “equivalent” reporting, but there is no guidance yet on what will be deemed equivalent.
For each of these phases, subject companies must submit reports consistent with the CSRD and ESRS beginning the year after they become subject to the CSRD.
Contents of ESRS
The delegated act contains 12 ESRS – 2 “cross-cutting” standards and 10 topical standards covering various sustainability issues. The cross-cutting standards – the General Requirements (ESRS 1) and General Disclosures (ESRS 2) – are applicable to all subject entities. ESRS 1 lays out general principles for reporting under the ESRS, and ESRS 2 prescribes essential information that all CSRD-subject companies must disclose. The 10 topical ESRS covered under the E, S, and G categories are subject to a materiality assessment. In other words, if a company determines it has no material impacts under a topical standard, it need not disclose information under that standard and can simply report the data point(s) as “not material.” Therefore, some companies may not need to make disclosures under all of the various topical standards. However, companies that determine that the climate change standard – ESRS E1 – is not material for their business must nonetheless explain how that determination was made. Below is a brief summary of the structure and topics covered under the first 12 mandatory ESRS, along with some important information covered under each category.
General Requirements and Disclosures: ESRS 1 contains mandatory principles for disclosure of information, but does not contain any specific content which must be reported. It provides the basis on which reports will be prepared. For example, it sets forth the materiality assessment which governs the scope of required disclosures under the topical standards. ESRS 2 sets forth general information that must be reported regardless of materiality. Additionally, it defines four disclosure areas to apply to the topical standards: governance, strategy, risks and opportunities, and metrics and targets.
- ESRS 1: General Requirements
- ESRS 2: General Disclosures
Environmental Information: ESRS E1 through E5 contain required disclosure of both qualitative and quantitative information covering a range of environmental topics.
- ESRS E1: Climate
- ESRS E2: Pollution
- ESRS E3: Water and Marine Resources
- ESRS E4: Biodiversity and Ecosystems
- ESRS E5: Resource Use and Circular Economy
Social Information: ESRS S1 through S4 contain required disclosure of largely qualitative information covering a range of social topics.
- ESRS S1: Own Workforce
- ESRS S2: Workers and the Value Chain
- ESRS S3: Affected Communities
- ESRS S4: Consumers and End Users
Governance Information: The governance category refers to corporate business strategy and oversight over sustainability issues, including the processes for evaluating and managing environmental and social risks and opportunities.
- ESRS G1: Business Conduct
Key Principles and Takeaways
Compliance with the ESRS requires understanding of certain key principles that underlie the structure and requirements of the standards:
Double Materiality: As described above, the 10 topical ESRS require a materiality assessment. The materiality assessment requires that companies employ a “double materiality” perspective, meaning they must report on two types of material impacts:
- Financial Materiality: Companies must report on how social and environmental issues create financial risks and opportunities for the company.
- Impact Materiality: Companies must report on the impacts of the company on people, the environment, and society in general.
Both capture both positive and negative sustainability-related impacts for a business. A sustainability-related matter is material and thus must be reported under the ESRS if it is material from either an impact or financial materiality perspective, or both.
Diligence Process: Companies will report on the due diligence processes they use to identify potential impacts to and from social and environmental factors, for example, stakeholder engagement throughout the operations and supply chain. The due diligence process informs conclusions on which standards are material.
Reporting Logistics: Companies will be required to prepare a sustainability statement with the disclosures required by the ESRS as part of their annual management report, effectively incorporating ESG reporting into traditional financial reporting mechanisms.
Assurance: Disclosures will be subject to external assurance requirements, beginning with a limited assurance requirement but potentially later transitioning to a more rigorous reasonable assurance standard. Assurances must cover both the substantive information disclosed for each topic, as well as the materiality assessments.
Alignment with Other Global Standards: EFRAG and the European Commission made a demonstrated effort to align the ESRS with other global sustainability reporting frameworks, in an attempt to ease the potential reporting burden. As such, the ESRS as adopted by the Commission bear a lot of similarity to other global sustainability reporting standards, including primarily the International Sustainability Standards Board (ISSB) standards and the Global Reporting Initiative (GRI) standards. EFRAG worked with ISSB to develop standards in tandem and to align where possible. It also looked to existing frameworks, such as GRI, which is already in use by thousands of companies, as a reference. EFRAG is working with both of these entities to publish interoperability guidance materials to assist companies reporting under multiple frameworks and minimize duplication of work. Moreover, the CSRD provides for non-EU companies subject to its obligations, such as US parent companies, to use sustainability standards equivalent to the ESRS, although what standards may be deemed “equivalent” is not yet clear.
EFRAG Standards Development
EFRAG is an independent, multistakeholder advisory body, majority funded by the EU. It played a significant role in developing the ESRS, with the close involvement of investors, companies, auditors, civil society, trade unions, academics, and national standard-setters. The ESRS adopted by the European Commission reflect a number of significant modifications to EFRAG’s draft version, including the addition of phase-in periods for certain standards, greater flexibility for companies by making more standards subject to companies’ materiality determinations, and making certain especially challenging or costly disclosures voluntary.
Now, EFRAG will publish non-binding technical guidance to support compliance with the ESRS. It has already put forth draft implementation guidance for the materiality assessment. It will prioritize issuing finalized guidance on materiality and company value chains and is expected to maintain a website to field technical questions on the ESRS.
EFRAG is also charged with developing a second set of sector-specific ESRS under the CSRD, applicable to the industrial sectors for oil and gas; coal, quarries, and mining; road transport; agriculture, farming, and fisheries; motor vehicles; energy production and utilities; food and beverages; and textiles, accessories, footwear, and jewelry. Although a delegated act with this second set of ESRS is due to be adopted under the CSRD by 2024, with applicability of sector-specific standards beginning in 2026, the European Commission announced its intent to postpone adopting the sector-specific standards in its 2024 Work Programme. EFRAG is also expected to promulgate standards for listed SMEs and voluntary standards for non-listed SMEs.
Next Steps
After the first set of ESRS were adopted by the European Commission on July 31, 2023, the standards were formally transmitted to the Council of the EU and the European Parliament for review. Objections to the ESRS were unsuccessful, so the first set of ESRS will enter into force as planned once it is published in the Official Journal of the EU.
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- National Historic Preservation Act
- National Hydro Association
- National Marine Fisheries Service
- National Oceanic Atmospheric Administration
- National Parks and Conservation Ass’n v. Morton
- National Petroleum Council
- National Pollutant Discharge Elimination System
- National Pollutant Discharge Elimination System (NPDES)
- National Pollution Discharge Elimination System
- National Primary Drinking Water Regulation
- National Priorities List
- National Recycling Strategy
- National Register of Historic Places
- National Restaurant Association
- National Security
- Nationwide Permit
- Native American Law
- Natural Gas
- Natural Gas Act
- Natural Gas Leak Abatement Program
- Natural Gas Pipeline Certification
- Natural Gas Pipelines
- Natural Resource Damages
- Natural Resources
- Navigable waters
- NCCIC
- NCI
- NEC
- NECIs
- NEI
- Neil Chatterjee
- NELs
- NEPA
- NEPA Policy
- NEPA Review
- NERC
- NESCOE
- Net-Zero Emissions
- Net-Zero Greenhouse Gas Emissions
- New Chemicals Review Program
- New Rule
- New Source Review
- New York
- New York Department of Environmental Conservation
- New York State Department of Taxation and Finance
- NGA
- NGO
- NHPA
- NHTSA
- NIETC
- nitrogen dioxide
- NMFS
- No Exposure Certification Identification Number
- No-Action Letter
- NOAA
- NOI
- NONA
- Nonapplicability Identification Number
- Nonattainment
- Nonpoint Source
- North American Electric Reliability Corporation
- North Dakota
- Notice
- Notice of Proposed Rulemaking
- NPDES
- NPDES Delegation
- NPDWR
- NPL
- NSPS
- NSR
- nuclear
- nuclear energy
- NWP
- NY PSC
- Obama
- Occupational Safety and Health Act
- Occupational Safety and Health Administration
- OCE
- OECA
- OEHHA
- OEJECR
- Office of Civil Enforcement
- Office of Cybersecurity Energy Security and Emergency Response
- Office of Electricity Delivery & Energy Reliability
- Office of Enforcement and Compliance Assurance
- Office of Enforcement and Compliance Assurance (OECA)
- Office of Environmental Justice and External Civil Rights
- Office of Federal Register
- Office of Information and Regulatory Affairs
- Office of Management and Budget
- Office of Natural Resources
- Office of Water
- Offshore Energy
- Offshore Platforms
- Offshore Wind
- Offshore wind energy
- Ohio
- Oil
- Oil & Gas
- Oil and Gas
- Oil and Gas Production
- Oil and Gas Wastewater
- Oil Pipelines
- Oil Pollution Act
- OIRA
- Oklahoma
- OMB
- One Federal Decision
- One Federal Plan
- OPA
- OSHA
- Outer Continental Shelf
- OW
- Ozone
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- Packaging
- Paperwork Reduction Act
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- Paris Climate Accord
- Paris Climate Agreement
- Particulate Matter
- Partido Revolucionario Institucional
- Passaic River
- PATH Act
- PBT
- PCBs
- PEMEX
- Penalties
- Penalty
- PennEast Pipeline
- Pennsylvania
- Perfluoroalkyl
- Permian Basin
- Permitting
- Pesticide Devices
- Pesticides
- Pete Buttigieg
- Petition
- Petition for Rulemaking
- Petitions for Objection
- PetraNova
- Petrochemical Regulation
- Petróleos Mexicanos
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- PFAS
- PFAS Action Plan
- PFAS in Products State Law Tracker
- PFAS Reporting Rule
- PFAS Strategic Roadmap
- PFBA
- PFBS
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- PFOA
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- PHMSA
- Physicians for Social Responsibility
- Pimphales Promelas
- PIP
- Pipe Manufacturing
- Pipeline
- Pipeline and Hazardous Materials Safety Administration
- Pipeline Attacks
- Pipeline Construction
- Pipeline Safety
- Pipelines
- PIPES
- Plastic
- Plastic Carryout bag
- PNAS
- POCSR
- Point Source
- Point Source Discharge
- Policy
- Policy Statement
- Pollution
- Pollution Exclusion
- Pollution Liability
- Pollution Prevention for Healthy People and Puget Sound Act
- Polyalkyl
- Polyfluoroalkyl
- Port of Los Angeles
- Porter-Cologne Water Quality Control Act
- Potentially Responsible Party
- POTW
- PRA
- Practical Law
- Precedent
- Preconstruction Authorizations
- Preemption
- Prejudice
- Preliminary Injunction
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- Presidential Transition
- PRGs
- PRI
- Priebus
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- Production Cuts
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- Prohibition on Sale
- Project Development
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- Proposition 65
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- Protecting Our Conserved Lands Act of 2019
- PRP
- Pruitt
- Pruitt Task Force
- PSC
- PSD
- PSH
- PSM
- Public Comment
- Public Lands
- Public Utilities
- Publicly Owned Treatment Works
- Pumped Storage Hydropower
- PURPA
- Quality Assurance Plan
- R-Project Transmission Line
- Racing Vehicles
- RAGAGEP
- Railroad Commission
- Railroad Commission of Texas
- Railroad Commission of Texas (RRC)
- Rapanos
- RBI
- RCRA
- RCRA Subtitle D
- REACH
- Reasonable Progress Plans
- RECLAIM
- Reconsideration
- RECs
- Redevelopment
- Refinery
- Reform
- Reforma Energética
- Regional Clean Air Incentives Market
- Regional Clean Hydrogen Hubs
- Regional Greenhouse Gas Initiative (RGGI)
- Regional Haze
- Regional Water Quality Control Boards
- Registration Evaluation Authorization and Restriction of Chemicals
- Regulation
- Regulation S-K
- Regulation S-X
- Regulations
- Regulatory
- Regulatory Agenda
- Regulatory Freeze
- Regulatory Guidance
- Regulatory Programs
- Regulatory Reform
- Regulatory Review
- Reliability
- Reliability Safety Valve
- Remediation
- Removal Action
- Renewable
- Renewable Energy
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- Renewable Energy Portfolio
- Renewable Fuel Standards
- Renewable Portfolio Standard
- Renewables
- Renewals
- Reporting
- Request for Information
- ReRED
- Rescind
- Resilience of the Bulk Power System
- Resource Conservation and Recovery Act
- Responsible Business Initiative
- Restoration
- Restriction of Hazardous Substances
- Retail
- Retailers
- Retained
- Retroactivity
- Return on Equity
- RFS
- RHA
- Richard Glick
- Rigs to Reefs
- RIN
- Ripeness
- Risk and Technology Review
- Risk Assessment
- Risk Evaluation
- Risk Management
- Risk Management Plan
- Risk Management Program
- Risk Management Regulations
- Rivers and Harbors Act
- RMP
- Roadmap Release
- Roanoke River Basin Association
- Robert Powelson
- ROE
- ROEs
- RoHS
- Roundtable on Sustainable Palm Oil
- Roundup
- Royalties
- RPS
- RRBA
- RRC
- RTR
- Rule 14a-8(i)(7)
- Rule 65(c)
- Rulemaking
- Russia
- SAB
- Sacred Sites
- SAFE
- Safe Drinking Water Act
- Safe Harbor
- Safe Harbor Regulation
- Safe Harbor Warning
- Safer Consumer Products
- SAFETY Act
- Safety Management System
- San Francisco Bay Regional Water Quality Control Board
- SASB
- SaskPower’s Boundary Dam Unit 3
- SB 1371
- SCAQMD
- Science
- Science Advisory Board
- Science Advisory Board (SAB)
- Scope
- Scope 1
- Scope 2
- Scope 3
- Scott Pruitt
- SCOTUS
- SDWA
- SEC
- Section 10
- Section 104 Request
- Section 114 Request
- Section 179B(b)
- Section 208 Request
- Section 308 Request
- Section 4
- Section 401
- Section 404
- Section 408
- Section 45Q
- Section 5
- Section 6(b)
- Securities Act
- Securities and Exchange Commission
- Securities and Exchange Commission (SEC)
- Securities Law
- Seismicity
- Seminole Rock
- Senate
- Senate Energy and Natural Resources Committee
- Senator Lamar Alexander
- SEP
- SEPs
- Services
- Settlements
- Sewage
- Shareholder Lawsuits
- Shutdown
- Sierra Club
- Significant Figures
- Significant Guidance
- Significant New Use Rule
- SIP
- Smelter
- SNUR
- Social
- Social Media
- Solar
- Solid Waste
- South China Sea
- South Coast Air Quality Management District
- SPCC
- Species
- Spill Prevention Control and Countermeasure Rule
- SSB 5135
- SSM SIP Call
- Stabilization Clause
- Standing
- Standing Rock Sioux
- Stare Decisis
- State
- State Administrative Appeals
- State Air Pollution Control Board
- State Constitutions
- State Environmental Quality Review Act
- State Implementation Plan
- State Law
- State Water Resources Control Board
- States
- Statute of Limitations
- Statutory Authority
- Statutory Interpretation
- Stormwater
- Strategic
- Straw Proposal
- Subrogation
- sulfur dioxide
- Sunset Review
- Superfund
- Supplemental Environmental Projects
- Supply Chain
- Supreme Court
- Supreme Court of Texas
- Supreme Court of the United States
- Surface Mining Act
- Surface Water Discharge
- Susan Bodine
- Sustainability
- Sustainability Accounting Standards Board
- Sustainable Development Goals
- Sustainable Investing
- SWDA
- Switzerland
- SWRCB
- Tailings Storage Facility
- Take
- Take Prohibition
- Takings
- Task Force on Climate-Related Financial Disclosures (TCFD)
- Tax
- Tax Credits
- Tax Cuts and Jobs Act
- Tax Reform
- Taxonomy Regulation
- TCEQ
- TCI
- Temporary Policy
- TERP
- Texas Alliance of Energy Producers
- Texas Commission on Environmental Quality
- Texas Legislature
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- Thailand
- THC
- The European Commission
- The Mikado
- The Treasury Department
- The Water Infrastructure Improvements Act
- the WIIN Act
- Third Circuit
- Threatened Species
- Title V
- TMDL
- TMDLs
- TNALs
- Toledo
- Tolling Order
- Total Maximum Daily Load
- Toxic Chemicals
- Toxic Substances Control Act
- Toxic Substances Control Act (TSCA)
- Toxics
- Toxics Release Inventory
- Transcos
- Transition
- Transmission
- Transparency
- Transport
- Treasury
- Treaty Rights
- Trends
- TRI
- Tribal Rights
- Tribes
- Trump
- Trump Administration
- TSA
- TSCA
- TSF
- TWDB
- U.S. Army Corps of Engineers
- Ultimate Net Loss
- UNCLOS
- Underground Injection Wells
- Underground Storage Tank
- UNFCCC
- Unified Agenda
- United Airlines
- United Nations
- United Nations Framework Convention on Climate Change
- Urgenda
- US Army Corps of Engineers
- US Chemical Safety Board
- US Climate Alliance
- US Court of Appeals for the Ninth Circuit
- US Customs and Border Protection
- US Department of Agriculture
- US Department of Justice (DOJ)
- US Environmental Protection Agency
- US Fish and Wildlife Service
- US FWS
- US SAFETY Act
- US Securities and Exchange Commission
- US Securities and Exchange Commission (SEC)
- US Supreme Court
- USACE
- USDA
- USDOT
- USFWS
- USMCA
- Utilities
- utility
- vapor intrusion
- Vapor Recovery Units
- VCP
- venting
- Veto
- Village of Old Mill Creek. v. Star
- Vineyard Wind
- Virginia Clean Economy Act
- Virginia Community Flood Preparedness Fund
- Virginia Department of Environmental Quality
- Virginia State Corporation Commission
- vision of Corporation Finance
- VOCs
- Volatile Organic Compounds
- Voluntary Cleanup Program
- Voluntary Remediation
- Waiver
- Waiver Period
- Warnings
- Washington
- Waste
- Waste Discharge Identification Number
- Waste Electrical and Electric Equipment
- Waste Permitting
- Wasted Food
- Wastewater
- Wastewater Treatment
- Water
- Water Quality Certification
- Water Quality Criteria
- Water Regulation
- Water Reuse
- Water Supply and Management
- Water Systems
- Waterfront
- Waters
- Waters of the United States
- WDID
- WEA
- WEEE
- Well Blowout
- Well Control Rule
- WET Tests
- Wetlands
- Whole Effluent Testing
- Wholesale Electricity
- WildEarth Guardians
- Wildfire
- Wind
- Wind Energy
- Wind Energy Area
- wind farms
- Winning on Reducing Food Waste Initiative
- Winter v. NRDC
- Withdrawal or Reinstatement
- World Bank Group Equator Principles
- Worst-Case Discharge
- WOTUS
- WQBELs
- WQC
- Wyoming
- Zero Emissions
- Zero-Emissions Vehicle Initiative
- Zinke
Authors
- Yaniel Abreu
- Elizabeth E. Aldridge
- Walter J. Andrews
- John J. Beardsworth, Jr.
- Nancy B. Beck, PhD, DABT
- Jordan L. Bernstein
- Timothy E. Biller
- George Borovas
- Lawrence J. Bracken II
- Shannon S. Broome
- Karma B. Brown
- Samuel L. Brown
- F. William Brownell
- Courtney Cochran Butler
- Julia J. Casciotti
- Michelle G. Chan
- E. Carter Chandler Clements
- Abigail Contreras
- Benjamin Y. Cooper IV
- Christopher J. Cunio
- Alexandra B. Cunningham
- Andrea DeField
- Meredith Doswell
- Douglas L. Dua
- Deidre G. Duncan
- Frederick R. Eames
- Clare Ellis
- Latosha M. Ellis
- Susan S. Failla
- Geoffrey B. Fehling
- Andrea Field
- Hannah Flint
- Steven C. Friend
- Kevin E. Gaunt
- Andrew G. Geyer
- Erin Grisby
- Elisabeth R. Gunther
- Steven M. Haas
- Alexandra Hamilton
- Patrick Jamieson
- Kevin W. Jones
- Dan J. Jordanger
- Ryan T. Ketchum
- Sami M. Khan
- Jonathan H. Kim
- Scott H. Kimpel
- Charles H. Knauss
- Garrett Kral
- J. Pierce Lamberson
- Lucinda Minton Langworthy
- Jaclyn E. Lee
- Matthew Z. Leopold
- Charlotte Leszinske
- Brian R. Levey
- Michael S. Levine
- Elbert Lin
- Eric R. Link
- Nash E. Long
- David S. Lowman, Jr.
- Phyllis H. Marcus
- Jeffrey N. Martin
- Lorelie S. Masters
- Patrick M. McDermott
- Kerry L. McGrath
- Robert J. McNamara
- Michael J. Messonnier, Jr.
- Jennifer MikoLevine
- Todd S. Mikolop
- Angela Morrison
- Michael J. Mueller
- Eric J. Murdock
- Ted J. Murphy
- William L. Newton
- Henry V. Nickel
- Paul T. Nyffeler, PhD
- Peter K. O’Brien
- G. Michael O’Leary
- Evangeline C. Paschal
- Kate Perkins
- Shemin V. Proctor
- Shawn Patrick Regan
- Myles F. Reynolds
- Doris Rodríguez
- Brent A. Rosser
- Christian Rudloff
- Rachel Saltzman
- Arthur E. Schmalz
- Penny A. Shamblin
- Michael R. Shebelskie
- George P. Sibley, III
- Joseph C. Stanko
- Martin P. Stratte
- Javaneh S. Tarter
- Thomas W. Taylor
- Patricia Tiller
- Linda Trees
- Andrew J. Turner
- Emily Burkhardt Vicente
- Gregory R. Wall
- Thomas R. Waskom
- Malcolm C. Weiss
- Michelle-Ann C. Williams
- Susan F. Wiltsie