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See all newsRevised European Sustainability Reporting Standards: EU Commission adopts Delegated Act
On 3 July 2026, the EU Commission formally adopted the Delegated Act revising the European Sustainability Reporting Standards (ESRS) as part of the Omnibus I simplification package (Act). A separate Delegated Act establishing a voluntary sustainability reporting standard for undertakings outside the CSRD scope was adopted simultaneously. Both acts will now be transmitted to the EU Parliament and the Council of the EU for a two-month scrutiny period, which can be extended by a further two months, before entering into force.
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