The EU simplifies sustainability reporting rules for companies
21 Sep 202619 views
Who is affected:
Large companies and listed corporations required to report on sustainability (CSRD)
Summary
The European Union reduces the complexity of sustainability reports that companies must prepare. Specific requirements for presenting environmental and social information are simplified.
Detailed analysis
PRO
This Delegated Regulation amends Regulation (EU) 2023/2772, which establishes the European Sustainability Reporting Standards (ESRS) applicable under the CSRD Directive. The amendment aims to alleviate the administrative burden on companies required to report, simplifying certain disclosure requirements without elimina…
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Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
OJ:L_202601563: Reglamento Delegado (UE) 2026/1563 de la Comisión, de 3 de julio de 2026, por el que se modifica el Reglamento Delegado (UE) 2023/2772 en lo que respecta a la simplificación de determinadas normas de presentación de información sobre sostenibilidad
A new regulation has been published in the Official Journal of the European Union. The specific content requires direct consultation of the official text.
To be determined according to the specific content of the regulatory text
A new regulation has been published in the Official Journal of the European Union. The specific content requires direct consultation of the official text.
Pending determination according to the specific content of the regulatory act
