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The European Commission adopted a delegated regulation on European Sustainability Reporting Standards (ESRS) on July 31, 2023. ESRS are the subject of a vast amount of literature in the fields of law and accounting, but are little studied in public management. The purpose of this article is to comment briefly on the specific features of the Green Deal/ESRS pair from a public management perspective. We emphasize that the Green Deal is one of the regional public policies that enable the pursuit of sustainability. These sustainability policies were initiated by the UN and are being implemented in a variety of ways, based on different management systems in different areas. With ESRS, the EU is putting forward a reporting system—as is the IASB. Other public or semi-public authorities prefer a system based primarily on local governance mechanisms. In each case, it will be possible to carry out comparative studies of the administrative control mechanisms developed in different areas. It is also at this level that the application of ESRS can be effectively analyzed.