News · 23 July 2026 · status updated 30 September 2026
Revised ESRS 2026
On 3 July 2026 the European Commission adopted the revised European Sustainability Reporting Standards and a companion voluntary standard for smaller companies in the value chain.
Both were published in the Official Journal on 21 September 2026, as Delegated Regulation (EU) 2026/1563 and Delegated Regulation (EU) 2026/1560.
What changed, when it applies, and what it means for UK companies that report into, or supply, the EU regime.
Status on 30 September 2026
Where the two acts stand now
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Revised ESRS — DR (EU) 2026/1563
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Voluntary standard — DR (EU) 2026/1560
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ESRS-40a for non-EU groups
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Reporting period
| Act | Status |
|---|---|
| Revised ESRS — DR (EU) 2026/1563 | Published 21 Sep 2026; in force 10 Nov 2026; applies to financial years from 1 Jan 2027 |
| Voluntary standard — DR (EU) 2026/1560 | Published 21 Sep 2026; in force 24 Sep 2026; the cap applies from financial years beginning on or after 1 Jan 2027 |
| ESRS-40a for non-EU groups | Exposure draft; consultation closes 31 Oct 2026 |
Read the detailed guidance and evidence
This story was published on 23 July 2026, when both acts were adopted but still in the European Parliament and Council scrutiny period.
Both have since been published, and the two acts run on different clocks.
The revised ESRS enter into force on 10 November 2026 under Article 3 of 2026/1563, and apply only to financial years beginning on or after 1 January 2027.
The voluntary standard entered into force three days after publication, on 24 September 2026, under Article 4 of 2026/1560.
What happened
Two delegated acts, one simplification
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Legal route
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Value chain
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Disclosure
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Key point 04
Commission estimates, published with the adoption.
EFRAG’s own figure for its draft is 61%.
Read the detailed guidance and evidence
The first act replaces the annexes of Delegated Regulation (EU) 2023/2772 — the text of the twelve standards — in full.
The second establishes a standard for voluntary use based on the Commission’s VSME recommendation of 30 July 2025, and uses it to fix the value-chain cap.
The Commission says the revision cuts mandatory datapoints by more than 60% and all datapoints by more than 70%, and expects reporting costs to fall by more than 30% per company.
The 61% figure also in circulation is EFRAG’s, for its own draft; the explanatory memorandum records thirteen categories of change the Commission made after that.
No absolute datapoint count is published by the Commission, so this story gives none.
The Commission’s staff working document values the simplification at €2.24 billion a year from 2029.
The twelve standards survive; E3 is renamed “Water”, and every voluntary datapoint is gone.
Commentary published at adoption by Linklaters and PwC is useful reading, though the dates and figures here are taken from the acts themselves.
When it applies
When the revised ESRS apply, and the choice for 2026
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Disclosure
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Reliefs
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Key point 03
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Boundary
- 3 Jul 202601
Both acts adopted
- 23 Jul 202602
ESRS-40a exposure draft published
- 21 Sep 202603
Both published in the Official Journal
- 24 Sep 202604
Voluntary standard in force
- 10 Nov 202605
Revised ESRS in force
- 1 Jan 202706
Revised ESRS and the cap apply
Financial years beginning on or after.
- 202807
First reports under the revised ESRS
Read the detailed guidance and evidence
Companies in CSRD scope must use the revised standards for financial years beginning on or after 1 January 2027, reporting in 2028.
For a financial year beginning in 2026, Article 2 gives three options: the 2023 standards as last amended by Delegated Regulation (EU) 2025/1416, the revised standards in full, or the 2023 standards with eight named reliefs.
Whichever it chooses, the company must say which version it applied.
Non-EU groups reported on under Article 40a get their own standard, ESRS-40a, which EFRAG put out to consultation on 23 July 2026; its Basis for Conclusions sets technical advice for January 2027, and no adoption date has been set.
The full picture is on the European Sustainability Reporting Standards, and EFRAG’s Knowledge Hub carries the revised text.
UK impact
What the revision means for UK companies
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Boundary
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Value chain
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Disclosure
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Listed categories
A UK group with an EU subsidiary in scope: the subsidiary reports under the revised text from 2027.
A UK group caught by Article 40a: reports from 2028 against ESRS-40a, impacts only.
A UK supplier with 1,000 staff or fewer: may decline CSRD requests beyond the cap from 2027.
Read the detailed guidance and evidence
A UK group with an EU subsidiary in scope will see that subsidiary report against a substantially shorter text from 2027.
UK suppliers gain most: under Article 19a(3) of the Accounting Directive, a customer may still ask for more, but must say which items exceed the cap, and the supplier may decline them.
The cap covers only the datapoints in Annex II of 2026/1560, and only requests made for CSRD reporting.
On the UK side, the FCA published its final rules on 30 September 2026: listed companies report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.
The two regimes now start in the same year, on different tests and different materiality.
The comparisons are on UK SRS vs ESRS and UK SRS vs CSRD, and the UK standards on what is UK SRS.
The Omnibus changes to who reports are in Directive (EU) 2026/470, and more dated coverage is listed on the news page.
Frequently asked
Revised ESRS: quick answers
When do the revised ESRS apply?
Companies in CSRD scope apply the revised ESRS for financial years beginning on or after 1 January 2027, with reports in 2028.
For financial years beginning in 2026 a company may use the 2023 ESRS, the 2023 ESRS with eight named reliefs, or the revised ESRS in full, and must state which.
The revised ESRS were published in the Official Journal on 21 September 2026 as Delegated Regulation (EU) 2026/1563 and enter into force on 10 November 2026.
How big is the datapoint reduction?
The Commission says the revision cuts mandatory datapoints by more than 60% and total datapoints by more than 70%, the larger figure because voluntary datapoints were deleted outright, and expects reporting costs to fall by more than 30% per company.
The 61% often quoted is EFRAG’s figure for its own draft, which the Commission then modified.
The Commission publishes no absolute datapoint count.
What is the new voluntary reporting standard?
Alongside the revised ESRS the Commission adopted a voluntary standard based on its VSME recommendation of 30 July 2025, published as Delegated Regulation (EU) 2026/1560 and in force since 24 September 2026.
It sets the value-chain cap: a reporter may not require a supplier with 1,000 employees or fewer to provide, for CSRD reporting, more than the datapoints listed in its Annex II.
Does the revision change anything for UK companies?
Directly, only where a UK group is in CSRD scope through an EU subsidiary, or is reported on under Article 40a from financial year 2028.
Indirectly it matters to more UK firms: EU customers in scope ask their suppliers for data, and from financial year 2027 a supplier with 1,000 employees or fewer may decline CSRD requests beyond the cap.
What standard will non-EU groups report against?
A separate standard, ESRS-40a, which EFRAG published as an exposure draft on 23 July 2026.
The consultation closes on 31 October 2026 and EFRAG’s technical advice is due to the Commission in January 2027; no adoption date has been set.
The reports cover impacts only.
Prepare the evidence
Revised ESRS 2026: from a requirement to a reporting pack
Use this preparation sequence alongside the detailed requirements on this page.
An editorial workflow, not a statutory schedule.
- Stage 0101
Reporting purpose
Identify the audience and the decision the reporting should support.
- Stage 0202
Applicable route
Distinguish a legal duty, a contractual request and voluntary reporting.
- Stage 0303
Boundary and period
Set the reporting entity, scope and time period.
- Stage 0404
Evidence methods
Record the source data, assumptions and calculation methods.
- Stage 0505
Connected disclosure
Explain how the information connects to the other reports the organisation publishes.
- Stage 0606
Review record
Retain the approval trail and the limitations that the final report must state.
Read the applicable instrument: Commission adopts revised sustainability reporting standards, 3 July 2026
A practical brief
An evidence pack, with a clear review trail
Ask for a pack that lets the next reviewer retrace the scope decision, follow the evidence and understand the limitations.
This describes a useful handover; it does not certify compliance or establish that a vendor or adviser delivers it.
Module 01 / 04
Applicability record
Write down the entity, reporting route and relevant period, including why the route applies.
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Evidence register
Attach each reported figure or statement to its source, method, version and limitations.
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Review trail
Name the preparer, reviewer, open questions and decisions taken before publication.
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Usable handover
Retain the working files and unresolved actions so the next reporting cycle can reuse the evidence.
View the preparation diagram
- Prepare01
Create the traceable pack
Keep the input records, calculation files and narrative together.
- Challenge02
Resolve questions before publication
Record the assumptions challenged and any limitations still unresolved.
- Retain03
Make the next cycle reproducible
Keep the approved version and the actions carried forward.
Illustrative example
Keep adoption and application apart
Imagine a reporting team deciding which version its statement should use.
A fictional preparation exercise, not a case study or a determination of compliance.
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Announcement
Identify what the Commission announced and when.
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Official Journal
Read the published act rather than assuming scrutiny is complete.
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Reporting period
Compare the entity’s financial year with the transitional provisions.
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Version record
Retain the reason for the version selected and its disclosure statement.
Before publication
Four questions, before the claim leaves the page
Use these questions to expose assumptions that a polished report can otherwise conceal.
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Adoption
Who adopted the measure?
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Publication
Where is the authoritative published text?
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Entry into force
When does the instrument enter into force?
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Application
Which reporting periods does it cover?
Continue your research
Related guides, one question at a time
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- European CommissionCommission adopts revised sustainability reporting standards, 3 July 2026
The adoption and the Commission’s own percentages: more than 60% of mandatory datapoints, more than 70% of all, more than 30% of cost.
- European Commission (via the Council register)C(2026) 5010 final — the delegated act and explanatory memorandum
EFRAG’s 61% figure for its draft; the Commission’s thirteen categories of modification.
- EUR-LexCommission Delegated Regulation (EU) 2026/1563 — the revised ESRS, Articles 1–3
OJ 21 September 2026; in force 10 November 2026; applies to financial years from 1 January 2027; Art 2 the FY2026 choice.
- EUR-LexCommission Delegated Regulation (EU) 2026/1560 — the voluntary standard, Arts 3–4 and Annex II
OJ 21 September 2026; in force 24 September 2026; the cap from financial years beginning on or after 1 January 2027.
- EUR-LexCommission Delegated Regulation (EU) 2023/2772 — ESRS Set 1
The text the revision amends.
- EUR-LexCommission Delegated Regulation (EU) 2025/1416 — the 2023 ESRS as last amended
- EUR-LexDirective 2013/34/EU, consolidated 18 March 2026 — Arts 19a(3), 29b, 29ca, 40a
The value-chain cap, the power to adopt both acts, and the third-country route.
- EUR-LexDirective (EU) 2026/470 (Omnibus I)
The scope change the revised standards sit inside.
- EUR-LexCommission Recommendation (EU) 2025/1710 — the VSME recommendation
The base of the voluntary standard.
- European CommissionSWD(2026) 500 final — staff working document
About 6,753 companies in scope; €2.24bn a year of savings from 2029.
- EFRAGESRS Knowledge Hub — the revised ESRS as adopted
- EFRAGESRS-40a Exposure Draft, Basis for Conclusions
The third-country standard: consultation to 31 October 2026; advice due January 2027.
- Financial Conduct AuthorityPS26/19 — the final rules on UK SRS for listed companies, 30 September 2026
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