EU Commission adopts revised Corporate Sustainability Reporting Standards (ESRS)
"European Commission Adopts Finalized Corporate Sustainability Reporting Standards", 6 July 2026
The European Commission announced on Friday the adoption of the finalized revised European Sustainability Reporting Standards (ESRS) for companies covered by the EU’s mandatory Corporate Sustainability Reporting Directive (CSRD) and its voluntary reporting standard for smaller companies.
Further Reading
The adoption of the new standards may form the final major step in the Commission’s initiative to simplify sustainability reporting requirements for companies under its Omnibus I initiative, launched early last year. The delegated acts underlying the new standards will be transmitted to the European Parliament and Council, and enter into force if neither legislative body objects.
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Click here to access the adopted ESRS and voluntary sustainability reporting standards.