January 27, 2026
European Sustainability Reporting Standards (ESRS) Quick Reference
How Are the ESRS Changing—and What Do the Simplified Standards Mean for Your Reporting?
The European Sustainability Reporting Standards (ESRS) underpin sustainability reporting under the CSRD and have significantly reshaped expectations for companies operating in the EU. With the introduction of draft simplified ESRS in December 2025, organizations now face a more streamlined framework that reduces burden while preserving decision-useful information.
Key Features
A clear, structured overview of the ESRS cross-cutting and topical standards
Highlights of key disclosure requirements under the simplified ESRS
An explanation of how the simplified ESRS fit within the broader EU sustainability reporting landscape
Why It Matters
The original ESRS introduced unprecedented breadth and granularity, raising concerns about reporting complexity and administrative effort. The simplified ESRS aim to strike a balance—easing reporting demands while still enabling stakeholders to understand a company’s material impacts, risks, and opportunities in a consistent, comparable way.
What You’ll Gain
This quick reference helps sustainability, finance, legal, and reporting teams understand what has changed, anticipate how ESRS reporting may evolve, and align internally as they prepare for compliance in a shifting regulatory environment.
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