{"id":3392,"date":"2026-09-21T17:27:55","date_gmt":"2026-09-21T16:27:55","guid":{"rendered":"https:\/\/cleeritesg.com\/?p=3392"},"modified":"2026-09-21T17:27:55","modified_gmt":"2026-09-21T16:27:55","slug":"esrs-have-now-been-published-in-the-official-journal-of-the-european-union","status":"publish","type":"post","link":"https:\/\/cleeritesg.com\/index.php\/2026\/09\/21\/esrs-have-now-been-published-in-the-official-journal-of-the-european-union\/","title":{"rendered":"ESRS have now been published in the Official Journal of the European Union"},"content":{"rendered":"<p><strong>The revised European Sustainability Reporting Standards (ESRS) have now been published in the Official Journal of the European Union: Commission Delegated Regulation (EU) 2026\/1563).<\/strong><\/p>\n<p>This publication confirms the final text of the 2026 Delegated Act &#8211; the most significant simplification of EU sustainability reporting since the CSRD was adopted.<\/p>\n<p>\u2b55 It is available here in all EU languages: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=OJ:L_202601563\" target=\"_blank\" rel=\"noopener\">Delegated regulation &#8211; EU &#8211; 2026\/1563 &#8211; EN &#8211; EUR-Lex<\/a><\/p>\n<p>\u2b55The Delegated Act reshapes ESRS in four major ways:<\/p>\n<p>\u25aa\ufe0f Fewer mandatory datapoints<br \/>\n\u25aa\ufe0f Clearer, more practical materiality rules<br \/>\n\u25aa\ufe0f Stronger interoperability<br \/>\n\u25aa\ufe0f New reliefs and phase\u2011ins to reduce cost and complexity<\/p>\n<p>This means: Substantial reporting cost savings. Shorter reports. Fewer tables. Clearer expectations. More decision\u2011useful information. And a framework that is simplified, more proportionate and better aligned with global standards.<\/p>\n<p>\u2b55 Application timeline<\/p>\n<p>\u25aa\ufe0f 2026: Optional early adoption<br \/>\n\u25aa\ufe0f 2027: Mandatory application for all undertakings in scope<\/p>\n<p>\u2b55 Important timeline clarification<\/p>\n<p>The publication of the Delegated Act does not trigger immediate entry into force in the Member States.<\/p>\n<p>Under Article 29b of the Accounting Directive, the Delegated Act will enter into force on 10 November 2026 (four months after adoption on 3 July 2026).<\/p>\n<p>It will be mandatory for financial years beginning on or after 1 January 2027.<\/p>\n<p>For FY2026, undertakings may choose between:<\/p>\n<p>\u25aa\ufe0f the previous ESRS Set 1 (2023\/2772 as amended),<br \/>\n\u25aa\ufe0f the revised ESRS (2026\/1563), or<br \/>\n\u25aa\ufe0f the previous ESRS with selected new reliefs, provided they clearly state which version they apply.<\/p>\n<p>\u2b55 In simplified ESRS, IRO management has taken center stage<\/p>\n<p>The objective of an ESRS sustainability statement, taken as whole, is to present fairly all the company\u2019s material sustainability-related impacts, risks and opportunities (IROs) and how it manages them. The reported information shall be decision-useful.<\/p>\n<p>Companies should clearly show how each material IRO (or group of IROs) identified through the materiality assessment is managed through policies, actions, targets and metrics.<\/p>\n<p>Too often, these elements are reported separately, making it difficult for readers to understand how the company\u2019s responses address the material sustainability topics.<\/p>\n<p>Integrating this IRO\u2011to\u2011response logic throughout the sustainability statement strengthens coherence, reduces duplication and ensures a well-structured decision-useful sustainability statement.<\/p>\n<p>\ud83d\udc49 If your first ESRS statement is due for FY2027, now is the moment to start. First wave reporters will already be several cycles ahead.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The revised European Sustainability Reporting Standards (ESRS) have now been published in the Official Journal of the European Union: Commission Delegated Regulation (EU) 2026\/1563). This publication confirms the final text of the 2026 Delegated Act &#8211; the most significant simplification of EU sustainability reporting since the CSRD was adopted. \u2b55 It is available here in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3393,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,5],"tags":[],"class_list":["post-3392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd","category-esrs","post-with-thumbnail","post-with-thumbnail-large"],"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/3392","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=3392"}],"version-history":[{"count":1,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/3392\/revisions"}],"predecessor-version":[{"id":3394,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/3392\/revisions\/3394"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/3393"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=3392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=3392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=3392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}