On 28 July 2026, EFRAG placed the 2026 revised European Sustainability Reporting Standards and the new voluntary standard inside the ESRS Knowledge Hub as an interactive document set. The revised standards were adopted by the European Commission as delegated acts on 3 July 2026, and the Hub is where preparers can now read the final…
On 3 July 2026 the European Commission adopted two delegated acts that rewrite how the European Sustainability Reporting Standards work: a revised set of ESRS and a new voluntary standard for smaller companies. The revised ESRS cut the number of mandatory datapoints by more than 60% and the total number of datapoints by more than…
A group headquartered in New York, Tokyo or Sao Paulo with no EU listing and no intention of ever seeking one can still be pulled into European sustainability reporting. CSRD third-country reporting reaches groups through the size of their European activity, not through a securities admission. If a non-EU group sells enough into the Union…
If you work in reporting at a Luxembourg bank, fund manager, or insurance company, the CSRD has probably been on your radar since 2023. You may have started a gap analysis. You may have budgeted for an ESG data platform. And then the Omnibus hit, the scope shrank by roughly 80%, the timelines shifted, and…