The Revised ESRS Are Final. Here’s What Sustainability Practitioners Need to Do Next.
Commission Delegated Regulation (EU) 2026/1563 was published in the Official Journal on 21 September 2026. It enters into force on 10 November 2026 and applies to financial years beginning on or after 1 January 2027.
Download a clear, practical guide to the final standards—what changed, what remains mandatory, and how to adapt your CSRD preparation.
Here's what the guide covers:
✓A standard-by-standard analysis of how the final 2026 ESRS differ from the 2023 framework
✓ The requirements that remain mandatory—and the management judgments that now require stronger documentation
✓ A practical checklist for updating materiality, data, governance, and reporting processes before application
