Sustainability now: Revised ESRS—Simplifications explained
About this episode
This episode discusses the significant revisions and simplifications introduced in the revised European Sustainability Reporting Standards (ESRS) for companies under the CSRD.
The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and new reporting reliefs for companies reporting—or preparing to report—under the CSRD. This episode discusses the European Commission’s July 2026 revisions, including changes to the materiality assessment, more flexibility to entities in relation to GHG emissions reporting, anticipated financial effects, and phase-in provisions. It also explains the reporti...
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