On 3 July 2026, the European Commission adopted the revised European Sustainability Reporting Standards (ESRS). The revised ESRS will be legally enforceable from 10 November 2026. The revision is part of the Omnibus simplification agenda and is designed to make sustainability reporting more manageable, while keeping the information useful and relevant. In this video, we highlight some of the most important changes, and look at the reporting options that companies have for the 2026 financial year.
We also look ahead. The revised ESRS are not only a simplification. They reset the focus on fair presentation, material information, and proportionate reporting, and thereby create an opportunity to concentrate effort on what really matters.