2025 -
Where we've been
Proposed ESRS-40a
Voluntary standard for smaller companies
ESRS simplification
Proposed EU Taxonomy amendments
Proposed sustainability reporting standards for non-EU parent company reporting that would require impact-focused reporting at the group level when the ultimate non-EU parent scoping criteria are met.
Voluntary sustainability reporting standard designed for smaller companies, which also serves as the cap for the information that CSRD reporters may request from value chain companies protected by the value chain cap.
Part of Omnibus package, revisions to ESRS intended to streamline reporting requirements, reduce datapoints and improve clarity and interoperability. Read our article for more details.
Delegated Acts that would revise certain activity descriptions and technical screening criteria. Read our article for more details.
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2026 -
Where we've been
July 2026 EC adopted Voluntary Standards Delegated Act
Aug 2025 EC provides recommendations on voluntary reporting
Voluntary standard for smaller companies
What's happened
What's next
Back
Mar 2025 EC mandated EFRAG to propose revisions
May 2026
EC public consultation
July 2025 EFRAG published ESRS revisions for comment
ESRS simplification
What's happened
What's next
Back
Mar 2026 EC draft amendments released
Q3 2026 Expected adoption of amendments by EC
Q4 2026 - Q1 2027 Expected EU scrutiny process of 4 months, extendable by 2 months
Proposed EU Taxonomy amendments
What's happened
What's next
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See timeline
See timeline
See timeline
See timeline
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Dec 2025 EFRAG submitted technical advice to EC
Proposed ESRS-40a
July 2026 EFRAG published ESRS-TC draft for comment
July-Oct 2026 100-day public consultation period on ESRS-TC draft
Jan 2027 Expected technical advice submission to EC by EFRAG
What's happened
What's next
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Jan 2027 Anticipated effective date (for FY27)
Nov 2026 Possible target for entry into force (no transposition required)
Jan 2027 Anticipated effective date (for FY27 )
Apr 2026 Public consultation ended
Q3-Q4 2026
Expected EU scrutiny process
Aug-Sept 2025 Public consultation period on ESRS revisions
July-Aug 2026 Expected EU scrutiny process
Jul 2026
EC adopted revised ESRS Delegated Act
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Back
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What’s expected
Q2 2027 EC public consultation
Q3 2027 Expected adoption of ESRS-TC delegated act by the EC
Jan 2028 Anticipated effective date (for FY28)
What’s expected
Jan 2027 Anticipated effective date (for FY26 reporting)