delegated act

  • Revised ESRS: The 60% Datapoint Cut Facing CSRD Reporters

    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…