Simplification of certain sustainability reporting standards
Commission Delegated Regulation amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards
- Stage
- Commission proposal, reached 8 Jul 2026
- Last activity
- 8 Jul 2026
Where it stands
Latest: Referred to committee, 8 Jul 2026.
- 8 Jul 2026
- Referred to committee
Documents
Newest first. Each opens at its source.
Summary
GeneratedThe Commission proposes targeted amendments to the European Sustainability Reporting Standards (ESRS) to reduce reporting burdens, focusing on simplifying disclosure requirements and aligning them with investor needs. It affects large companies and listed SMEs subject to the CSRD, plus their auditors and consultants.
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Sources: EP Legislative Observatory. Record as of 14 Sept 2026. Something wrong on this page? Report an error.
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