{"id":3136,"date":"2026-05-06T16:02:32","date_gmt":"2026-05-06T15:02:32","guid":{"rendered":"https:\/\/cleeritesg.com\/?p=3136"},"modified":"2026-05-17T10:10:00","modified_gmt":"2026-05-17T09:10:00","slug":"european-commission-draft-delegated-esrs-regulation","status":"publish","type":"post","link":"https:\/\/cleeritesg.com\/index.php\/2026\/05\/06\/european-commission-draft-delegated-esrs-regulation\/","title":{"rendered":"European Commission Draft Delegated ESRS Regulation"},"content":{"rendered":"<p>Today the European Commission published the Draft Delegated ESRS Regulation, open for feedback until 3 June 2026.<\/p>\n<p>The revised introduce minor targeted but meaningful changes to IRO and PATM (GDR) disclosures. The updates increase precision and streamline structure.<\/p>\n<h2><strong>\ud83c\udf3f<\/strong><strong> ESRS IRO &amp; PATM: What Changed &#8211; and What It Means for Preparers<\/strong><\/h2>\n<h3><strong>IRO Disclosures &#8211; Clearer, More Action\u2011Oriented<\/strong><\/h3>\n<p>Most IRO requirements remain stable, but the Commission strengthens precision and action language:<\/p>\n<ul>\n<li>\u201cResponded\u201d changed to \u201cAddressed\u201d when describing how undertakings manage impacts, risks and opportunities. This shifts the emphasis from reaction to action\u2011oriented management, aligning with OECD\/UNGP due\u2011diligence language.<\/li>\n<li>Exemption logic clarified: Instead of \u201ccannot provide\u201d the Commission uses \u201cdetermines it need not provide\u201d. This reframes omissions as reasoned determinations, not inability &#8211; raising the bar for justification.<\/li>\n<\/ul>\n<h3><strong>PATM (GDR) &#8211; Structural Alignment &amp; Due\u2011Diligence Upgrade<\/strong><\/h3>\n<p>This is where the Commission introduces the most structural improvements.<\/p>\n<ul>\n<li><strong>Policies<\/strong> (GDR\u2011P) &#8211; Expanded due\u2011diligence verbs: prevent, mitigate, bring to an end, minimise, remediate (instead of the narrower prevention\/mitigation\/remediation), aligned with UNGP\/OECD.<\/li>\n<li><strong>Actions<\/strong> (GDR\u2011A) &#8211; Scope and timeframe split into separate datapoints. Clearer structure, easier auditability.<\/li>\n<li><strong>Targets<\/strong> (GDR\u2011T) &#8211; Restructuring: the Commission separates methodologies, legal requirements and scenarios into distinct datapoints. Improves transparency and aligns with climate\/scenario\u2011based reporting.<\/li>\n<li><strong>Metrics<\/strong> (GDR\u2011M) &#8211; Clarified that planned improvements to value chain data must be disclosed if such actions exist, now avoids implying that actions always exist. No change in substance, but expectations are clearer.<\/li>\n<\/ul>\n<h3><strong>What This Means for Preparers<\/strong><\/h3>\n<ul>\n<li>Increased precision &#8211; ambition is not decreasing\n<ul>\n<li>The Commission\u2019s edits make requirements more precise, more auditable, and more aligned with global due\u2011diligence frameworks.<\/li>\n<\/ul>\n<\/li>\n<li>Prepare for structured, modular reporting\n<ul>\n<li>Explicit references to GDR\u2011P, GDR\u2011A, GDR\u2011T, GDR\u2011M signal a shift toward a modular, repeatable architecture.<\/li>\n<li>Good for tooling and comparability &#8211; but it requires early preparation and a move away from high\u2011level ESG storytelling.<\/li>\n<\/ul>\n<\/li>\n<li>Exemptions now require explicit justification\n<ul>\n<li>Expect auditors to challenge unsupported omissions.<\/li>\n<\/ul>\n<\/li>\n<li>Supplementary information is now explicitly exceptional\n<ul>\n<li>It must be clearly labelled, justified, and must not obscure mandatory disclosures.<\/li>\n<li>This is a direct warning against narrative-heavy reporting that dilutes required content.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><strong>The message is clear: start preparing now<\/strong><\/h3>\n<p>The Commission\u2019s refinements make one thing obvious: companies that wait will struggle. Expectations are firmer, structure is clearer, and interpretive flexibility is shrinking.<\/p>\n<p>If you haven\u2019t begun aligning your <strong>#strategy<\/strong>, <strong>#governance<\/strong>, and data model with the revised \u00a0<strong>#IRO<\/strong> and \u00a0<strong>#PATM<\/strong> requirements, <strong>now is the moment<\/strong>.<\/p>\n<h3><strong>IRO, policy, target, action templates in Cleerit<\/strong><\/h3>\n<p>We have updated the IRO-PAT templates in Cleerit. When using these templates correctly your disclosures will be compliant and can be automatically inserted in the corresponding ESRS datapoints. <a href=\"https:\/\/cleeritesg.com\/index.php\/how-can-we-help\/\" target=\"_blank\" rel=\"noopener\">Contact us to get started &gt;&gt;&gt;<\/a><\/p>\n<p>&#8212;<\/p>\n<p>Source: <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/16775-Revised-European-sustainability-reporting-standards_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/16775-Revised-European-sustainability-reporting-standards_en<\/a><\/p>\n<p>The Commission&#8217;s draft Sustainability reporting standard for voluntary use is also available here: <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/17232-Sustainability-reporting-standard-for-voluntary-use_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/17232-Sustainability-reporting-standard-for-voluntary-use_en<\/a><\/p>\n<p>&#8212;<\/p>\n<p>Stay tuned for more CSRD, ESRS and VSME insights on our <a href=\"https:\/\/www.linkedin.com\/company\/cleerit\/\" target=\"_blank\" rel=\"noopener\">LinkedIn page &gt;&gt;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Today the European Commission published the Draft Delegated ESRS Regulation, open for feedback until 3 June 2026. The revised introduce minor targeted but meaningful changes to IRO and PATM (GDR) disclosures. The updates increase precision and streamline structure. \ud83c\udf3f ESRS IRO &amp; PATM: What Changed &#8211; and What It Means for Preparers IRO Disclosures &#8211; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,5],"tags":[],"class_list":{"0":"post-3136","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-csrd","8":"category-esrs","10":"post-with-thumbnail","11":"post-with-thumbnail-large"},"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/3136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/comments?post=3136"}],"version-history":[{"count":3,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/3136\/revisions"}],"predecessor-version":[{"id":3183,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/3136\/revisions\/3183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/3137"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=3136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=3136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=3136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}