The European Union has formally published its revised European Sustainability Reporting Standards (ESRS) in the Official Journal, completing the regulatory process for a significant simplification of sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD).

The revised standards were adopted by the European Commission in July 2026 and subsequently passed the scrutiny period of the European Parliament and Council without objection. Their publication in the Official Journal marks the final stage of that process.

The updated ESRS are designed to reduce reporting complexity while maintaining the core sustainability disclosure framework. According to the European Commission, the revisions reduce the number of mandatory datapoints by more than 60%, while the total number of datapoints is reduced by more than 70%.

The changes include shorter and more streamlined reporting requirements, additional flexibility and simplified processes for companies that remain within the scope of the CSRD. The revised framework covers sustainability topics including climate change, biodiversity, social matters and human rights.

The changes form part of the EU’s broader Omnibus I simplification initiative, which seeks to reduce administrative burdens associated with sustainability reporting while retaining the objectives of the CSRD. The Commission has also established a voluntary sustainability reporting standard for smaller companies outside the mandatory CSRD scope, including a value-chain information cap intended to limit the sustainability information larger companies can request from businesses in their value chains.

The final regulation, published as Commission Delegated Regulation (EU) 2026/1563, amends the previous ESRS framework established under Delegated Regulation (EU) 2023/2772.

For companies subject to EU sustainability reporting requirements, the publication provides greater clarity on the reporting framework they will need to prepare for. Businesses and their reporting teams will need to assess the revised datapoints, reporting boundaries and data-collection processes as the updated requirements take effect.

The publication represents a significant milestone in the EU’s ongoing effort to simplify sustainability reporting while maintaining a common framework for comparable ESG information.