{"id":13444,"date":"2026-11-10T08:00:59","date_gmt":"2026-11-10T07:00:59","guid":{"rendered":"https:\/\/www.planetfanatics.hu\/?p=13444"},"modified":"2026-11-10T10:30:20","modified_gmt":"2026-11-10T09:30:20","slug":"the-revised-esrs-has-entered-into-force","status":"publish","type":"post","link":"https:\/\/www.planetfanatics.hu\/en\/news\/the-revised-esrs-has-entered-into-force\/","title":{"rendered":"The revised ESRS has entered into force."},"content":{"rendered":"<div class=\"container\">\n<div id=\"model-response-message-contentr_f541627de6b0cb94\" class=\"markdown markdown-main-panel md-content enable-luminous-fast-follows enable-updated-hr-color\" dir=\"ltr\" aria-busy=\"false\" aria-live=\"polite\">\n<p class=\"first-token\" dir=\"ltr\" data-path-to-node=\"0\"><span class=\"\">On 3 July 2026,<\/span> the <a href=\"https:\/\/finance.ec.europa.eu\/news\/commission-adopts-revised-sustainability-reporting-standards-reduce-administrative-burdens-eu-2026-07-03_en\">European Commission formally adopted<\/a> the revised ESRS as part of the Omnibus I legislative package.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"1\">The key simplifications were already included in the May draft: over 60% fewer mandatory datapoints,<span class=\"\"> more than 70% fewer datapoints overall,<\/span> and approximately 30% lower costs per company.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"2\">The July step was largely a formal fine-tuning\u2014featuring a few substantive clarifications regarding human rights and data-request limits across the value chain.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"3\"><b data-path-to-node=\"3\" data-index-in-node=\"0\">Timeline of Entry into Force and Practical Application<\/b><\/p>\n<ul dir=\"ltr\" data-path-to-node=\"4\">\n<li>\n<p dir=\"ltr\" data-path-to-node=\"4,0,0\"><b data-path-to-node=\"4,0,0\" data-index-in-node=\"0\">Publication:<\/b> The regulation was published in the Official Journal of the European Union on 21 September 2026.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\" data-path-to-node=\"4,1,0\"><b data-path-to-node=\"4,1,0\" data-index-in-node=\"0\">Revised mandatory ESRS standards (Delegated Regulation (EU) 2026\/1563):<\/b> Entered into force on 10 November 2026.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\" data-path-to-node=\"4,2,0\"><b data-path-to-node=\"4,2,0\" data-index-in-node=\"0\">Start of mandatory application:<\/b> The revised ESRS standards must be applied for financial years beginning on or after 1 January 2027.<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\" data-path-to-node=\"4,3,0\"><b data-path-to-node=\"4,3,0\" data-index-in-node=\"0\">Transitional rule for the 2026 financial year:<\/b> For the 2026 financial year, companies may choose whether to apply the original ESRS, its simplified version, or the new, revised ESRS in its entirety.<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\" data-path-to-node=\"5\">The regulation is available here.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"6\"><b data-path-to-node=\"6\" data-index-in-node=\"0\">What was decided on 3 July 2026?<\/b> The Commission adopted the revised ESRS for companies subject to the CSRD, along with the voluntary VS Standard for entities reporting on a voluntary basis. Both form part of the first Omnibus package, through which the EU intends to substantially streamline sustainability reporting.<\/p>\n<ul dir=\"ltr\" data-path-to-node=\"7\">\n<li>\n<p dir=\"ltr\" data-path-to-node=\"7,0,0\">More than 60% fewer mandatory datapoints compared to the previous ESRS package<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\" data-path-to-node=\"7,1,0\">Over 70% fewer datapoints in total (combining mandatory and voluntary)<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\" data-path-to-node=\"7,2,0\">Around 30% lower costs per reporting company<\/p>\n<\/li>\n<li>\n<p dir=\"ltr\" data-path-to-node=\"7,3,0\">A significantly leaner structure, fewer overlaps, and greater flexibility<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\" data-path-to-node=\"8\">Under the S1\u2013S4 social standards, human rights incidents must now be substantiated and confirmed to trigger reporting obligations. &#8220;Confirmed&#8221; status requires an official determination\u2014such as by a court, an OECD National Contact Point grievance mechanism, or a public authority.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"9\">For in-scope companies, the revised ESRS brings tangible relief: fewer mandatory datapoints, an extended phase-in period for E1-11, and greater freedom in structuring the report. Furthermore, the stricter threshold for human rights incidents reduces research and data collection burdens across social standards.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"10\">However, the double materiality assessment remains the cornerstone of reporting. It determines which of the reduced datapoints are genuinely material to the company.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"11\">Following publication in the Official Journal, the text is finalized\u2014processes can now be tailored directly to the revised ESRS. Companies are advised to decide early which version to apply for the 2026 financial year, prioritizing materiality, databases, and reporting workflows.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"12\"><b data-path-to-node=\"12\" data-index-in-node=\"0\">The recommended next step:<\/b> With legal clarity now established, align materiality assessments and databases with the final text\u2014and determine which ESRS version will be applied for the 2026 financial year.<\/p>\n<p dir=\"ltr\" data-path-to-node=\"12\"><img decoding=\"async\" src=\"https:\/\/www.fenntarthatofejloves.net\/wp-content\/uploads\/2026\/10\/image-5-1024x403.png\" alt=\"ESRS\" \/><\/p>\n<\/div>\n<div id=\"model-response-message-contentr_9b3fdedc6d17bb30\" class=\"markdown markdown-main-panel md-content enable-luminous-fast-follows enable-updated-hr-color\" dir=\"ltr\" aria-busy=\"false\" aria-live=\"polite\">\n<div class=\"first-token\" dir=\"ltr\"><b class=\"\" data-path-to-node=\"0\" data-index-in-node=\"0\">How Did the European Commission Revise the ESRS?<\/b><\/div>\n<div dir=\"ltr\">The overarching objective of the ESRS revision is to simplify sustainability reporting, aligning with the goals of the &#8220;Omnibus&#8221; initiative. In the explanatory memorandum accompanying the final delegated act, the European Commission (EC) outlined the following key areas of modification in the revised ESRS (2026) compared to the 2023 version:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"2\">\n<li>\n<div dir=\"ltr\">Shortening and clarifying the text of the standards<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Introducing new, additional flexibility mechanisms<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Reducing the number of mandatory datapoints in the standards by 61%<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Improving the interoperability of the revised ESRS with international standards and other EU legislation<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Simplifying the materiality assessment<\/div>\n<\/li>\n<\/ul>\n<div dir=\"ltr\"><b data-path-to-node=\"3\" data-index-in-node=\"0\">Contents of the Final Publication of ESRS (2026)<\/b><\/div>\n<div dir=\"ltr\">On 3 July, the European Commission published the following:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"5\">\n<li>\n<div dir=\"ltr\">The final delegated regulation<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Annex I to the delegated regulation, containing the ESRS standards themselves<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Annex II to the delegated regulation, containing the list of acronyms and the glossary of terms<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">The Commission Staff Working Document accompanying the delegated regulation<\/div>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\" data-path-to-node=\"7\">What Are the Significant Changes?<\/h3>\n<h4 dir=\"ltr\" data-path-to-node=\"8\">Fair Presentation<\/h4>\n<div dir=\"ltr\">The title of Chapter 2 of ESRS 1 (2026) has been amended to explicitly incorporate the concept of fair presentation, and new paragraphs have been added to explain this principle.<\/div>\n<div dir=\"ltr\">The amendments clarify that an undertaking reporting under ESRS (2026) must ensure that its sustainability statement provides a fair presentation of its material sustainability-related impacts, risks, and opportunities (IROs) as a whole.<\/div>\n<div dir=\"ltr\">One area that remains unchanged: entity-specific disclosures continue to be required where a material IRO is &#8220;not covered, or not covered with sufficient detail, by an ESRS.&#8221; ESRS 1 (2026) states that fair presentation requires entity-specific disclosures when &#8220;the application of ESRS is not sufficient to enable users to understand the undertaking&#8217;s material impacts, risks and opportunities and how they are managed.&#8221;<\/div>\n<h4 dir=\"ltr\" data-path-to-node=\"12\">Practical Considerations<\/h4>\n<div dir=\"ltr\">Several new provisions have been introduced into ESRS 1 (2026) to reduce the complexity of the Double Materiality Assessment (DMA). These include:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"14\">\n<li>\n<div dir=\"ltr\">Stating that an undertaking is not required to assess every conceivable IRO across its entire operations and upstream\/downstream value chain to identify material topics.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Allowing the undertaking to use reasonable and supportable information available without undue cost or effort.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Enabling the undertaking to draw conclusions regarding whether an IRO is material based on its strategy, business model, operating sectors, geographic location, and specific characteristics of its value chain\u2014establishing the option to conduct the assessment using either a top-down or a bottom-up approach.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Allowing the undertaking not to evaluate every time horizon or individual severity criterion for every IRO if it determines that no further assessment is needed to reach a materiality conclusion.<\/div>\n<\/li>\n<\/ul>\n<h4 dir=\"ltr\" data-path-to-node=\"15\">Materiality of Information<\/h4>\n<div dir=\"ltr\">Paragraphs 23, 29, and 30 of ESRS 1 (2026) require undertakings to disclose information when it has been determined that the information is material to users.<\/div>\n<div dir=\"ltr\">Under paragraph 23 of ESRS 1 (2026), information is material if &#8220;omitting, misstating or obscuring it could reasonably be expected to influence&#8221; the decisions of users. ESRS 1 (2026) distinguishes between two types of users:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"18\">\n<li>\n<div dir=\"ltr\"><b data-path-to-node=\"18,0,0\" data-index-in-node=\"0\">Primary users of general-purpose financial reports:<\/b> current and potential investors, lenders, and other creditors, including asset managers, credit institutions, and insurance undertakings.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\"><b data-path-to-node=\"18,1,0\" data-index-in-node=\"0\">Other users of general-purpose sustainability statements:<\/b> business partners, trade unions, social partners, civil society, and non-governmental organizations (NGOs).<\/div>\n<\/li>\n<\/ul>\n<h4 dir=\"ltr\" data-path-to-node=\"19\">Disaggregation<\/h4>\n<div dir=\"ltr\">Paragraphs 52\u201355 of ESRS 1 (2026) clarify the overarching principle that an undertaking must aggregate or disaggregate information to reflect significant variations in its material IROs, ensuring that the level of aggregation does not obscure material information.<\/div>\n<div dir=\"ltr\">Furthermore, topical standards covering pollution, water, and biodiversity and ecosystems explicitly emphasize considering geographic disaggregation\u2014such as at site or asset level\u2014in line with the aggregation and disaggregation principles of ESRS 1 (2026).<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"23\">Reporting Reliefs and Exemptions<\/h3>\n<h4 dir=\"ltr\" data-path-to-node=\"24\">Acquisitions and Disposals<\/h4>\n<ul dir=\"ltr\" data-path-to-node=\"25\">\n<li>\n<div dir=\"ltr\">An undertaking may elect to defer including a newly acquired subsidiary in its sustainability statement until the following reporting period.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">An undertaking that disposes of a subsidiary during the reporting period may choose to &#8220;adjust the scope of the materiality assessment and reporting boundaries&#8221; from the beginning of the current reporting period.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Where an undertaking relies on this relief, it must disclose, using available information, any significant events affecting the subsidiary during the reporting period that impacted the group&#8217;s IROs.<\/div>\n<\/li>\n<\/ul>\n<h4 dir=\"ltr\" data-path-to-node=\"26\">Value Chain Information<\/h4>\n<div dir=\"ltr\">When identifying IROs and reporting value chain metrics, undertakings are permitted to use estimates or information collected directly from value chain partners\u2014depending on feasibility and the reliability of the underlying data.<\/div>\n<h4 dir=\"ltr\" data-path-to-node=\"28\">Undue Cost or Effort<\/h4>\n<div dir=\"ltr\">An undertaking shall use reasonable and supportable information available at the reporting date without undue cost or effort to:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"30\">\n<li>\n<div dir=\"ltr\">Identify material IROs<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Determine the scope of the value chain<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Determine what value chain information should be included in the sustainability statement<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Prepare metric-related disclosures<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Report current and anticipated financial effects<\/div>\n<\/li>\n<\/ul>\n<h4 dir=\"ltr\" data-path-to-node=\"31\">Calculation of Metrics<\/h4>\n<div dir=\"ltr\">Undertakings are permitted to omit information regarding specific activities from metric calculations if the activity is not a significant driver of the IRO associated with the metric, and if the omission is not reasonably expected to impair the relevance or faithful representation of the reported information.<\/div>\n<div dir=\"ltr\">In the absence of reliable data obtainable without undue cost or effort, the undertaking may report on only a portion of the relevant reporting boundary for a given metric, disclosing the steps taken to expand data coverage and improve quality.<\/div>\n<h4 dir=\"ltr\" data-path-to-node=\"34\">Investment Management Entities<\/h4>\n<div dir=\"ltr\">Where an undertaking &#8220;manages investments on behalf of clients under an agreed mandate and in a fiduciary capacity without retaining the risks and rewards of ownership,&#8221; it is not expected to assess the materiality of IROs related to those investments, nor is it required to report data on them.<\/div>\n<div dir=\"ltr\">The European Commission\u2019s explanatory memorandum states that these new reliefs are designed to &#8220;ease the burden on undertakings,&#8221; directly supporting the overall administrative burden-reduction objective.<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"38\">Reporting Boundary<\/h3>\n<div dir=\"ltr\">ESRS (2026) maintains the core principle from ESRS (2023) that the reporting undertaking for the sustainability statement is the same as the entity covered by the related financial statements.<\/div>\n<div dir=\"ltr\">ESRS 1 (2026) provides specific guidance for handling:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"41\">\n<li>\n<div dir=\"ltr\"><b data-path-to-node=\"41,0,0\" data-index-in-node=\"0\">Immaterial subsidiaries:<\/b> An undertaking may exclude an immaterial subsidiary from its sustainability statement, unless that subsidiary exposes the group to material impacts.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\"><b data-path-to-node=\"41,1,0\" data-index-in-node=\"0\">Leased assets:<\/b> Lessees present impacts related to the use of leased assets as part of their own operations, while lessors report impacts related to the use of leased assets within their downstream value chain. Risks and opportunities associated with leased assets, as well as impacts related to asset ownership, may be shared between lessor and lessee.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\"><b data-path-to-node=\"41,2,0\" data-index-in-node=\"0\">Long-term employee benefit funds:<\/b> IROs arising from assets held in an undertaking&#8217;s long-term employee benefit plans must be reported as part of the upstream value chain.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\"><b data-path-to-node=\"41,3,0\" data-index-in-node=\"0\">Joint operations:<\/b> Undertakings may exclude information from joint operations over which they do not exercise operational control from the scope of environmental metrics under ESRS E2, ESRS E3, ESRS E4, and ESRS E5.<\/div>\n<\/li>\n<\/ul>\n<h3 dir=\"ltr\" data-path-to-node=\"43\">Structure of the Sustainability Statement<\/h3>\n<div dir=\"ltr\">Paragraphs 103\u2013111 of ESRS 1 (2026) introduce new options for structuring the sustainability statement, including allowing:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"45\">\n<li>\n<div dir=\"ltr\">An executive summary containing key messages regarding the undertaking&#8217;s material impacts, risks, or opportunities;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">A separate annex dedicated to EU Taxonomy disclosures;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Annexes for more detailed information, tables of contents, supplementary data, and mapping\/cross-reference tables.<\/div>\n<\/li>\n<\/ul>\n<div dir=\"ltr\">In line with ESRS 1 (2023), paragraph 105 of ESRS 1 (2026) requires undertakings to structure their sustainability statements into four parts in the following order: General Information, Environmental Information, Social Information, and Governance Information. However, paragraph 105 of ESRS 1 (2026) permits undertakings to present their sustainability disclosures using a different structure, &#8220;provided that a reasoned explanation is provided for the use of the alternative structure.&#8221;<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"48\">Anticipated Financial Effects<\/h3>\n<div dir=\"ltr\">ESRS 2 (2026) retains the ESRS (2023) requirement to disclose information regarding the anticipated financial effects of material sustainability-related risks and opportunities. However, the specific wording has been updated to improve interoperability with the IFRS\u00ae Sustainability Disclosure Standards.<\/div>\n<div dir=\"ltr\">Additionally, ESRS 2 (2026) incorporates several new provisions to ease disclosure of anticipated financial effects:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"51\">\n<li>\n<div dir=\"ltr\">The undertaking is not required to disclose quantitative information on anticipated financial effects if those effects are not separately identifiable, or if &#8220;the measurement uncertainty associated with estimating the effects is so high that the resulting quantitative information would not be useful.&#8221;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">The undertaking is not required to provide quantitative information if it lacks the &#8220;skills, capabilities, or resources&#8221; necessary to do so.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Undertakings are permitted to present quantitative information either as single amounts or as ranges.<\/div>\n<\/li>\n<\/ul>\n<div dir=\"ltr\">When preparing disclosures on anticipated financial effects, undertakings must use all &#8220;reasonable and supportable information that is available to it at the reporting date without undue cost or effort.&#8221; ESRS 2 (2026) AR 17 confirms that the omission provisions in ESRS 1 (2026) also apply to anticipated financial effects disclosures.<\/div>\n<div dir=\"ltr\">Furthermore, disclosure requirements regarding anticipated financial effects have been removed from topical standards ESRS E2 (Pollution), ESRS E3 (Water), ESRS E4 (Biodiversity and Ecosystems), and ESRS E5 (Resource Use and Circular Economy), as these are now addressed under the provisions set out in ESRS 2 (2026).<\/div>\n<div dir=\"ltr\">ESRS E1 (2026) (Climate Change) retains the disclosure requirement for anticipated financial effects, although the number of datapoints has been reduced compared to ESRS E1 (2023).<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"56\">Omission of Information<\/h3>\n<div dir=\"ltr\">ESRS 1 (2026) contains four provisions granting exemptions from disclosing otherwise required information. An undertaking reporting under ESRS (2026) may omit information:<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"58\">\n<li>\n<div dir=\"ltr\">In exceptional cases, if disclosure &#8220;would be seriously prejudicial to the commercial position of the undertaking&#8221;;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">If it relates to &#8220;intellectual capital, intellectual property, know-how, technological information, or results of innovation,&#8221; provided it constitutes a trade secret;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">If classified (state secret \/ protected) information is involved;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">If disclosure is otherwise restricted &#8220;under other EU legislation or national law to protect against unauthorized access or disclosure, or to safeguard the privacy or security of natural persons or the security of legal entities.&#8221;<\/div>\n<\/li>\n<\/ul>\n<div dir=\"ltr\">Whenever an undertaking omits information by applying one of these provisions, it must disclose that it has relied on the exemption and reassess the exemption at each reporting date.<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"61\">General Disclosure Requirements (GDRs)<\/h3>\n<div dir=\"ltr\">In ESRS 2 (2026), the &#8220;Minimum Disclosure Requirements&#8221; (MDRs) from ESRS 2 (2023) governing policies, actions, targets, and metrics have been replaced by &#8220;General Disclosure Requirements&#8221; (GDRs). Furthermore, the total number of datapoints associated with policies, actions, targets, and metrics across ESRS 2 and the topical standards has been reduced. ESRS 2 (2026) also clarifies that information on policies, actions, targets, and metrics may be disclosed at the level of an individual material IRO or at a higher, aggregated level.<\/div>\n<div dir=\"ltr\">If an undertaking has not adopted policies, actions, or targets for a specific material IRO, it must explicitly disclose that fact.<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"65\">Transitional Provisions<\/h3>\n<div dir=\"ltr\">ESRS 1 (2026) sets out transitional provisions that allow undertakings to phase in specific datapoints or topical reporting requirements over time. These transitional rules distinguish between two main categories of entities:<\/div>\n<ul data-path-to-node=\"67\">\n<li>\n<div><b data-path-to-node=\"67,0,0\" data-index-in-node=\"0\">&#8220;Wave one&#8221; entities:<\/b> Undertakings required under the CSRD to report on sustainability matters for financial years beginning between 1 January 2024 and 31 January 2026;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\"><b data-path-to-node=\"67,1,0\" data-index-in-node=\"0\">&#8220;Other&#8221; entities:<\/b> Undertakings required under the CSRD to report on sustainability matters for financial years beginning on or after 1 January 2027.<\/div>\n<\/li>\n<\/ul>\n<div dir=\"ltr\">ESRS (2026) explicitly specifies that an entity&#8217;s classification as &#8220;wave one&#8221; or &#8220;other&#8221; is unaffected by whether the relevant Member State has transposed the CSRD into national law.<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"70\">Updates to Topical Standards<\/h3>\n<div dir=\"ltr\">In ESRS (2026), all 10 topical standards have been significantly modified.<\/div>\n<div dir=\"ltr\">Beyond the structural shifts and updates resulting from the new alignment with ESRS 2 (2026) GDRs, the revision of the topical standards includes clarifying requirements, updating calculation methodologies for specific datapoints, eliminating disaggregation obligations, and deleting entire datapoints.<\/div>\n<div dir=\"ltr\">The table below summarizes significant changes to specific datapoints across topical standards:<\/div>\n<table data-path-to-node=\"74\">\n<thead>\n<tr>\n<td><strong>ESRS (2026)<\/strong><\/td>\n<td><strong>Summary of Changes<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span data-path-to-node=\"74,1,0,0\"><b data-path-to-node=\"74,1,0,0\" data-index-in-node=\"0\">ESRS E1 (2026) Climate Change (AR 19)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,1,1,0\">ESRS (2023) required undertakings to report greenhouse gas (GHG) emissions using organizational boundaries combining financial and operational control. ESRS (2026) establishes that undertakings may choose between financial control, operational control, or the equity share approach. ESRS 1 (2026) also notes that the ESRS 1 guidance on leases, long-term employee benefit schemes, and joint operations must be followed when setting GHG reporting boundaries.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,2,0,0\"><b data-path-to-node=\"74,2,0,0\" data-index-in-node=\"0\">ESRS E2 (2026) Pollution (Paragraph 15 and AR 2)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,2,1,0\">The requirement to disclose each individual pollutant released to air, water, and soil listed in the European Pollutant Release and Transfer Register (E-PRTR) has been deleted. To identify reportable pollutants, ESRS E2 (2026) requires a &#8220;managerial assessment&#8221; considering operations and active sectors.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,3,0,0\"><b data-path-to-node=\"74,3,0,0\" data-index-in-node=\"0\">ESRS E2 (2026) (Paragraph 16)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,3,1,0\">ESRS E2 (2026) scales back the ESRS E2 (2023) requirements concerning microplastics produced or used. While retaining disclosure obligations, it clarifies that undertakings report on primary microplastics manufactured or used in products, separately detailing primary microplastics released directly to the environment.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,4,0,0\"><b data-path-to-node=\"74,4,0,0\" data-index-in-node=\"0\">ESRS E2 (2026) (Paragraphs 18\u201320)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,4,1,0\">Disclosures regarding Substances of Concern (SOC) and Substances of Very High Concern (SVHC) have been updated: Manufacturers and importers must disclose total weight of SOC procured, manufactured, placed on the market, and released directly to the environment, and separately the total weight of SVHC. Users of substances must only disclose the total weight of SVHC used in production and service delivery, plus SVHC released directly to the environment. Manufacturers, importers, and users of articles containing SVHC must disclose the names of SVHC present in purchased or marketed components or articles exceeding 0.1% by weight.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,5,0,0\"><b data-path-to-node=\"74,5,0,0\" data-index-in-node=\"0\">ESRS E3 (2026) Water<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,5,1,0\">The term &#8220;marine resources&#8221; and related topics have been removed from ESRS E3. ESRS E5 (2026) now references marine resources as a category of resource inflows.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,6,0,0\"><b data-path-to-node=\"74,6,0,0\" data-index-in-node=\"0\">ESRS E4 (2026) Biodiversity and Ecosystems (Paragraph 21)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,6,1,0\">Clarified the obligation to report metrics under ESRS 2 (2026) GDR-M, including metrics on material impacts on biodiversity and ecosystems.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,7,0,0\"><b data-path-to-node=\"74,7,0,0\" data-index-in-node=\"0\">ESRS E5 (2026) Resource Use and Circular Economy (Annex II)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,7,1,0\">ESRS E5-4 (Resource inflows) introduces the concepts of &#8220;key materials&#8221; (essential for production processes and generating products\/services) and &#8220;key products&#8221; (central to value creation or strategic objectives).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,8,0,0\"><b data-path-to-node=\"74,8,0,0\" data-index-in-node=\"0\">ESRS S1 (2026) Own Workforce (Paragraph 20(a) and 24(b))<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,8,1,0\">ESRS S1-5 and ESRS S1-7 provide an updated threshold for determining whether employment in a country is &#8220;significant&#8221;: countries where headcount is 50 or more and that rank among the top 10 countries by employee headcount.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,9,0,0\"><b data-path-to-node=\"74,9,0,0\" data-index-in-node=\"0\">ESRS S1 (2026) (AR 20(b))<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,9,1,0\">For non-EU countries, the hierarchy for establishing an adequate wage has been amended to: Statutory collective bargaining wages that &#8220;provide a decent standard of living, as confirmed by calculation in line with ILO living wage estimation principles as a minimum floor&#8221;; Any existing living wage estimate considering ILO principles.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,10,0,0\"><b data-path-to-node=\"74,10,0,0\" data-index-in-node=\"0\">ESRS S1 (2026) (AR 36 and AR 37)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,10,1,0\">In disclosures on discrimination and other human rights incidents, the concept of &#8220;severe&#8221; incidents was deleted; only &#8220;substantiated and confirmed&#8221; incidents must be reported. Guidance is provided on when an incident is deemed substantiated or confirmed.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"74,11,0,0\"><b data-path-to-node=\"74,11,0,0\" data-index-in-node=\"0\">ESRS G1 (2026) Business Conduct<\/b><\/span><\/td>\n<td><span data-path-to-node=\"74,11,1,0\">Reorganized into a streamlined structure: divided into dedicated sections for policies, actions, targets, and metrics. Several datapoints within these sections were deleted or merged.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 dir=\"ltr\" data-path-to-node=\"76\">Structural Changes to the Standards<\/h3>\n<div dir=\"ltr\">One of the most prominent areas of modification in ESRS (2026) is the extensive shortening and clarification of text across the standards.<\/div>\n<div dir=\"ltr\">Furthermore, several structural adjustments were made compared to ESRS (2023):<\/div>\n<ul dir=\"ltr\" data-path-to-node=\"79\">\n<li>\n<div dir=\"ltr\">Mandatory requirements have been moved into the main body of each standard. Voluntary disclosures have been deleted or rephrased as Application Requirements (AR). &#8220;May&#8221;-type disclosures retained in the standards or ARs offer presentation options or flexibility, but do not constitute standalone datapoints.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Application Requirements have been condensed and positioned directly in the main body alongside their respective disclosure requirements, including specific paragraph cross-references.<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Topical standards in ESRS (2023) contained supplementary disclosure and application requirements tied to ESRS 2 GOV-1, GOV-3, IRO-1, SBM-2, and SBM-3, which complicated application. These were either consolidated into ESRS 2 (2026) or deleted.<\/div>\n<\/li>\n<\/ul>\n<div dir=\"ltr\">Despite these structural refinements, the overarching architecture of the ESRS remains intact: ESRS (2026) continues to comprise 2 cross-cutting standards and 10 topical standards.<\/div>\n<h3 dir=\"ltr\" data-path-to-node=\"82\">When Can Undertakings Apply ESRS (2026)?<\/h3>\n<div dir=\"ltr\">Mandatory application of ESRS (2026) applies to financial years beginning on or after 1 January 2027.<\/div>\n<div dir=\"ltr\">For financial years beginning between 1 January 2026 and 31 December 2026, in-scope entities may choose one of three reporting approaches:<\/div>\n<ol dir=\"ltr\" start=\"1\" data-path-to-node=\"85\">\n<li>\n<div dir=\"ltr\">Apply ESRS (2023), as amended by the &#8220;Quick Fix&#8221; delegated act extending certain transitional provisions;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Apply ESRS (2026) in its entirety;<\/div>\n<\/li>\n<li>\n<div dir=\"ltr\">Apply ESRS (2023) as amended by the &#8220;Quick Fix&#8221; delegated act, combined with selected reliefs and options adopted from ESRS (2026).<\/div>\n<\/li>\n<\/ol>\n<div dir=\"ltr\">Regardless of the approach selected,<span class=\"\"> undertakings must clearly disclose which ESRS version was applied for the financial year beginning between 1 January 2026 and 31 December 2026.<\/span><\/div>\n<h3 class=\"\" dir=\"ltr\" data-path-to-node=\"88\">What Comes Next?<\/h3>\n<div dir=\"ltr\">The delegated regulation entered into force on 10 November 2026.<span class=\"\"> Transposition into national Member State law is not required.<\/span><\/div>\n<h3 class=\"\" dir=\"ltr\" data-path-to-node=\"91\">Transitional Provisions in ESRS (2026)<\/h3>\n<table data-path-to-node=\"92\">\n<thead>\n<tr>\n<td><strong>ESRS Disclosure Requirement or Datapoint<\/strong><\/td>\n<td><strong>Transitional provision for &#8220;wave one&#8221; entities with net turnover &gt; \u20ac450M and &gt; 1,000 employees<\/strong><\/td>\n<td><strong>Transitional provision for &#8220;wave one&#8221; entities not exceeding \u20ac450M turnover or 1,000 employees<\/strong><\/td>\n<td><strong>Transitional provision for &#8220;other&#8221; entities<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span data-path-to-node=\"92,1,0,0\"><b data-path-to-node=\"92,1,0,0\" data-index-in-node=\"0\">Value chain information<\/b><\/span><\/td>\n<td><span data-path-to-node=\"92,1,1,0\">In the first 3 years of reporting, if unable to obtain all required value chain data, disclose efforts made, reasons for missing information, and future plans to obtain it.<\/span><\/td>\n<td><span data-path-to-node=\"92,1,2,0\">In the first 3 years of reporting, if unable to obtain all required value chain data, disclose efforts made, reasons for missing information, and future plans to obtain it.<\/span><\/td>\n<td><span data-path-to-node=\"92,1,3,0\">In the first 3 years of reporting, if unable to obtain all required value chain data, disclose efforts made, reasons for missing information, and future plans to obtain it.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"92,2,0,0\"><b data-path-to-node=\"92,2,0,0\" data-index-in-node=\"0\">Comparative information<\/b><\/span><\/td>\n<td><span data-path-to-node=\"92,2,1,0\">May be omitted in year 1, except for metrics and figures required identically by ESRS (2026) and ESRS (2023).<\/span><\/td>\n<td><span data-path-to-node=\"92,2,2,0\">May be omitted in year 1.<\/span><\/td>\n<td><span data-path-to-node=\"92,2,3,0\">May be omitted in year 1.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"92,3,0,0\"><b data-path-to-node=\"92,3,0,0\" data-index-in-node=\"0\">All disclosure requirements for: ESRS E4, ESRS S2, ESRS S3, ESRS S4<\/b><\/span><\/td>\n<td><span data-path-to-node=\"92,3,1,0\">May be omitted for financial years prior to 2027. However, the disclosures in ESRS 2 (2026) paragraphs 7\u201310 must still be provided.<\/span><\/td>\n<td><span data-path-to-node=\"92,3,2,0\">Not applicable<\/span><\/td>\n<td><span data-path-to-node=\"92,3,3,0\">May be omitted for the first 2 financial years of reporting. However, the disclosures in ESRS 2 (2026) paragraphs 7\u201310 must still be provided.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"92,4,0,0\"><b data-path-to-node=\"92,4,0,0\" data-index-in-node=\"0\">All disclosure requirements of all topical standards<\/b><\/span><\/td>\n<td><span data-path-to-node=\"92,4,1,0\">Not applicable<\/span><\/td>\n<td><span data-path-to-node=\"92,4,2,0\">May be omitted for financial years prior to 2027. However, the disclosures in ESRS 2 (2026) paragraphs 7\u201310 must still be provided.<\/span><\/td>\n<td><span data-path-to-node=\"92,4,3,0\">Not applicable<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"92,5,0,0\"><b data-path-to-node=\"92,5,0,0\" data-index-in-node=\"0\">All information on anticipated financial effects required by ESRS 2 and ESRS E1<\/b> <i data-path-to-node=\"92,5,0,0\" data-index-in-node=\"80\">(except ESRS E1 paragraphs 39(a)\u2013(b) and 40(a)\u2013(b))<\/i><\/span><\/td>\n<td><span data-path-to-node=\"92,5,1,0\">May be omitted for financial years prior to 2028.<\/span><\/td>\n<td><span data-path-to-node=\"92,5,2,0\">May be omitted for financial years prior to 2028.<\/span><\/td>\n<td><span data-path-to-node=\"92,5,3,0\">May be omitted for the first 2 financial years of reporting.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"92,6,0,0\"><b data-path-to-node=\"92,6,0,0\" data-index-in-node=\"0\">Quantitative information on anticipated financial effects required by ESRS 2 and ESRS E1<\/b> <i data-path-to-node=\"92,6,0,0\" data-index-in-node=\"89\">(except ESRS E1 paragraphs 39(a)\u2013(b) and 40(a)\u2013(b))<\/i><\/span><\/td>\n<td><span data-path-to-node=\"92,6,1,0\">May be omitted for financial years prior to 2030.<\/span><\/td>\n<td><span data-path-to-node=\"92,6,2,0\">May be omitted for financial years prior to 2030.<\/span><\/td>\n<td><span data-path-to-node=\"92,6,3,0\">May be omitted for the first 4 financial years of reporting.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"92,7,0,0\"><b data-path-to-node=\"92,7,0,0\" data-index-in-node=\"0\">Quantitative information on Substances of Concern required by ESRS E2-5<\/b><\/span><\/td>\n<td><span data-path-to-node=\"92,7,1,0\">May be omitted for financial years prior to 2030.<\/span><\/td>\n<td><span data-path-to-node=\"92,7,2,0\">May be omitted for financial years prior to 2030.<\/span><\/td>\n<td><span data-path-to-node=\"92,7,3,0\">May be omitted for the first 3 financial years of reporting.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"92,8,0,0\"><b data-path-to-node=\"92,8,0,0\" data-index-in-node=\"0\">Information on Substances of Very High Concern when the undertaking is a user of articles containing such substances<\/b><\/span><\/td>\n<td><span data-path-to-node=\"92,8,1,0\">May be omitted for financial years prior to 2028.<\/span><\/td>\n<td><span data-path-to-node=\"92,8,2,0\">May be omitted for financial years prior to 2028.<\/span><\/td>\n<td><span data-path-to-node=\"92,8,3,0\">May be omitted for the first financial year of reporting.<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<div dir=\"ltr\"><b data-path-to-node=\"92,9,0,0\" data-index-in-node=\"0\">Selected disclosures in ESRS S1:<\/b><\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Characteristics of non-employee workers (S1-6)<\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Collective bargaining and social dialogue outside EEA (S1-7)<\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Social protection (S1-10)<\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Persons with disabilities (S1-11)<\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Training and skills development metrics (S1-12)<\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Health and safety metrics for non-employees (S1-13)<\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Work-related ill health and lost days due to occupational injuries and illnesses (S1-13)<\/div>\n<p>&nbsp;<\/p>\n<div dir=\"ltr\">\u2022 Work-life balance metrics (S1-14)<\/div>\n<\/td>\n<td><span data-path-to-node=\"92,9,1,0\">May be omitted for financial years prior to 2027.<\/span><\/td>\n<td><span data-path-to-node=\"92,9,2,0\">May be omitted for financial years prior to 2027.<\/span><\/td>\n<td><span data-path-to-node=\"92,9,3,0\">May be omitted for the first financial year of reporting.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 dir=\"ltr\" data-path-to-node=\"94\">ESMA Publication<\/h3>\n<div dir=\"ltr\">The European Securities and Markets Authority (ESMA) published its European Common Enforcement Priorities for 2026 corporate reporting. For sustainability statements, priority remains focused on double materiality analysis and the consistency between material impacts, risks, and opportunities (IROs), policies, actions, targets, and metrics. ESMA specifically notes that undertakings frequently describe positive impacts in greater detail than negative impacts, whereas assessments must encompass the entire value chain.<\/div>\n<div dir=\"ltr\"><span class=\"\">Enforcement will focus heavily on ESRS E1 (Climate Change) and ESRS S1 (Own Workforce).<\/span> The regulator expects measurable, time-bound, and properly substantiated targets, along with transparent disclosure of their progress, adjustments, or shortfalls. For emission reduction targets, demonstrating scientific alignment and disclosing absolute target values are particularly critical. Additionally, ESMA will closely examine consistency between sustainability and financial statements.<\/div>\n<div dir=\"ltr\"><\/div>\n<div dir=\"ltr\"><b data-path-to-node=\"97\" data-index-in-node=\"0\">Sources cited in the article:<\/b><\/div>\n<\/div>\n<p>https:\/\/finance.ec.europa.eu\/news\/commission-adopts-revised-sustainability-reporting-standards-2026-07-03_enhttps:\/\/viewpoint.pwc.com\/us\/en\/pwc\/in-depth\/2026\/id_int202603.html#glance1<\/p>\n<p>https:\/\/finance.ec.europa.eu\/news\/commission-adopts-revised-sustainability-reporting-standards-2026-07-03_en<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"DxZcw8zxxx\"><p><a href=\"https:\/\/www.esgtoday.com\/esma-to-focus-on-materiality-impacts-risks-opportunities-and-targets-as-sustainability-reporting-enforcement-priorities\/\">ESMA to Focus on Materiality, Impacts, Risks, Opportunities and Targets as Sustainability Reporting Enforcement Priorities<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cESMA to Focus on Materiality, Impacts, Risks, Opportunities and Targets as Sustainability Reporting Enforcement Priorities\u201d \u2014 ESG Today\" src=\"https:\/\/www.esgtoday.com\/esma-to-focus-on-materiality-impacts-risks-opportunities-and-targets-as-sustainability-reporting-enforcement-priorities\/embed\/#?secret=fOb27r4RmQ#?secret=DxZcw8zxxx\" data-secret=\"DxZcw8zxxx\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In our article, we explore in detail what is new regarding the ESRS.<\/p>\n","protected":false},"author":8722,"featured_media":13442,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[119],"tags":[85,526,407,1085,1087,1088,1089,926,408,485,355,1086,499,361,423,744,1090,353,440],"class_list":["post-13444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-climate-change-en","tag-climate-protection","tag-csrd-en","tag-data-collection","tag-day-after-tomorrow","tag-double-materiality","tag-double-materiality-assessment","tag-environment-en","tag-esrs-en","tag-eu-en","tag-european-union","tag-european-union-regulation","tag-impact","tag-planet-fanatics-en","tag-planet-fanatics-network-en","tag-planetfanatics-en","tag-standard","tag-sustainability-en","tag-sustainable-development-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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