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Standard · European Commission / EFRAG

Revised (Simplified) European Sustainability Reporting Standards — Commission Delegated Act

The new, simplified version of the ESRS that companies under the CSRD will report against — important for planning ESG reporting and assurance.

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Our summary

On 3 July 2026 the European Commission adopted a delegated act with revised, simplified ESRS, based on EFRAG’s technical advice of December 2025. At the same time it adopted a separate sustainability reporting standard for voluntary use. Both acts were sent to the European Parliament and the Council for scrutiny and take effect after publication in the EU Official Journal if not rejected.

According to EFRAG, the revised ESRS apply to financial years starting on or after 1 January 2027, with early use allowed for 2026 once the act is in force. The EFRAG page links to the Commission’s official pages for both acts.

How auditors use it: Use it to update ESG audit plans and data-control reviews to the simplified requirements, and to advise management on what changes for the 2027 reporting cycle.

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