CSRD and ESRS impact

Compliant sustainability reporting depends on
the agility of response to new requirements and realities

 

The European Sustainability Reporting Standards (ESRS) establish a standardised framework for sustainability disclosures required by the Corporate Sustainability Reporting Directive (CSRD). 

On 11 July 2025, the European Commission (EC) adopted “quick-fix” amendments to the ESRS. These allow companies already reporting to continue omitting certain disclosures for the 2025 and 2026 financial years, while extending phase-in reliefs to a broader group of large entities.

The amendments substantially ease the immediate reporting burden, reducing mandatory data points by about half compared to the original requirements. This initiative complements the Commission’s earlier February 2025 simplification package, designed to cut red tape and lower compliance costs.

What you will learn from this report

Structuring ESRS sustainability statements effectively

This guide explores both general and specific structuring requirements within the ESRS, offering practical know-how. It includes an overview of the ESRS XBRL taxonomy model, reviews market practices from 2023 sustainability reports, and evaluates strategic approaches for creating well-structured, ESRS-compliant statements.

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