ESRS
Delegated Regulation (EU) 2023/2772 — ESRS, as amended by Delegated Regulation (EU) 2026/1563
Topic : ESG disclosure · Level : Regional
Today
Revised ESRS published 21 Sep 2026, in force 10 Nov 2026, mandatory from FY2027; optional for FY2026.
Summary
ESRS are the reporting standards under CSRD. A simplified set, Delegated Regulation (EU) 2026/1563, enters into force on 10 November 2026 and is mandatory from FY2027. It cuts mandatory datapoints by more than 60%.
Who is concerned
- Turnover
- >€450M net turnover
- Employees
- >1,000 average employees
- Listed company
- cotées et non cotées
- Sectors
- All sectors
- Triggering activities
- EU undertaking above both thresholds
- Non-EU group >€450M EU turnover
- Extraterritorial reach
- Yes
Value-chain data in scope; suppliers <1,000 staff may limit answers to the voluntary standard (2026/1560).
- Examples
- EU auto parts group, 5,000 staff
- Chinese group with €500M EU sales and EU unit
What the law requires
- Run a double materiality assessment
- Disclose material ESRS topics incl. Scope 3 where material
- Obtain limited assurance on the sustainability statement
- Tag the report digitally (XBRL) once taxonomy adopted
Penalties
Set by Member States under CSRD transposition; no EU-level fine amount.
What this changes for a supplier in China
EU reporters need supplier emissions and social data for material topics, but cannot demand more than the voluntary standard from suppliers under 1,000 staff.
Expected evidence
- Product carbon footprint or Scope 1-2 data
- Workforce and health and safety data
- Voluntary standard (VS) questionnaire
Tiers : Tier 1-N