voluntary standard

  • ESRS Knowledge Hub: EFRAG’s 2026 Revised Standards, Mapped

    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…