Corporate reporting – final revised EU sustainability reporting standards published

As part of the EU’s sustainability reporting simplification initiative, the detailed disclosures required for reporting under the CSRD have been rationalised

The revised reporting standards for companies reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) – the European Sustainability Reporting Standards (ESRS) – have been published in the Official Journal.

Companies within scope of the CSRD are required to make sustainability disclosures in their annual reports in accordance with the ESRS. The ESRS have been revised as part of the EU’s drive to simplify EU sustainability regulations and follow the amendments made to the CSRD itself earlier this year (see our blog post here).

The revised ESRS apply to financial years beginning on or after 1 January 2027, although entities may apply them to 2026 reports.

For more details on the revised ESRS, see the blog post by our ESG team.