{"id":1336,"date":"2026-07-07T12:52:07","date_gmt":"2026-07-07T09:52:07","guid":{"rendered":"https:\/\/cop31-antalya.com\/european-commission-approves-esrs-revision-a-new-era-in-sustainability-reporting\/"},"modified":"2026-07-07T13:04:20","modified_gmt":"2026-07-07T10:04:20","slug":"european-commission-approves-esrs-revision-a-new-era-in-sustainability-reporting","status":"publish","type":"post","link":"https:\/\/cop31-antalya.com\/en\/european-commission-approves-esrs-revision-a-new-era-in-sustainability-reporting\/","title":{"rendered":"European Commission Approves ESRS Revision: A New Era in Sustainability Reporting"},"content":{"rendered":"\t\t
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  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tJuly 3, 2026<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    European Commission Approves ESRS Revision: A New Era in Sustainability Reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    The European Commission has officially adopted the revised European Sustainability Reporting Standards (ESRS) and the voluntary sustainability reporting standard for small businesses that fall outside the scope of the CSRD.<\/p>

    The revised ESRS will apply to fiscal years beginning on or after January 1, 2027. Companies that wish to do so may adopt them early, effective as of the 2026 fiscal year. The standards will also serve as the basis for the development of ESRS-TC (Third Country Standards) for groups with parent companies outside the EU. <\/p>

    The new regulation aims to reduce the reporting burden as part of the Omnibus I streamlining package.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    \ud83d\udccc Key changes<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tThe number of required data points was reduced by more than 60 percent.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tThe total number of reporting data points was reduced by more than 70%.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tThe goal is to reduce companies' reporting costs by more than 30 percent.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tA common voluntary sustainability reporting standard has been published for the first time for companies not covered by the CSRD.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      However, the following basic principles are upheld: <\/p>

      \u2022 The Double Materiality approach remains in place.<\/div>
      \u2022 The requirement to disclose anticipated financial effects remains in place. However, the transition period for these disclosures has been extended to 2031. <\/div>
      \u2022 While upholding the “Fair Presentation” principle, the goal is for the reports to provide information that truly assists investors in making decisions, rather than serving merely as a compliance checklist.<\/div>
      \u2022 The requirement that workers\u2019 wages be assessed not only against the statutory minimum wage but also within the framework of the ILO\u2019s Living Wage approach remains in effect.<\/div>

      However, there are also significant changes compared to the first version<\/p>

      The Commission deviated from EFRAG’s technical recommendations in certain areas.<\/p>

      \u2022 Companies have been granted significantly more flexibility regarding the scope of GHG emissions calculations. They can now choose any of the following methods: financial control, operational control, or equity share. This may reduce comparability among companies and lead to organizational boundaries being defined in different ways. <\/div>
      \u2022 The reporting requirement for secondary microplastics has been removed. As a result, reporting will now cover only intentionally produced microplastics. <\/div>
      \u2022 The obligation to disclose human rights violations has also been narrowed. Companies will now be able to report not all complaints, but only those cases that have been verified based on their own assessments or finalized by court rulings. <\/div>

      <\/p>

      The process is not yet complete<\/span><\/p>

      The revised ESRSs and the voluntary reporting standard have now been submitted to the European Parliament and the Council of the EU for review.<\/p>

      If no objections are raised during the two-month review period (which may be extended to four months if necessary), the regulation will be published in the Official Journal of the European Union and enter into force.<\/p>

      <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      SHARE THIS ARTICLE <\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      July 3, 2026 The European Commission has officially adopted the revised European Sustainability Reporting Standards (ESRS) and the voluntary sustainability reporting standard for small businesses that fall outside the scope of the CSRD. The revised ESRS will apply to fiscal years beginning on or after January 1, 2027. Companies that wish to do so may […]<\/p>\n","protected":false},"author":1,"featured_media":1335,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-1336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nEuropean Commission Approves ESRS Revision: A New Era in Sustainability Reporting - The 31st UN Climate Change Conference 2026 ( UNFCCC COP31 ) Antalya T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cop31-antalya.com\/en\/european-commission-approves-esrs-revision-a-new-era-in-sustainability-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"European Commission Approves ESRS Revision: A New Era in Sustainability Reporting - The 31st UN Climate Change Conference 2026 ( UNFCCC COP31 ) Antalya T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"July 3, 2026 The European Commission has officially adopted the revised European Sustainability Reporting Standards (ESRS) and the voluntary sustainability reporting standard for small businesses that fall outside the scope of the CSRD. 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