On 21st September, the revised European Sustainability Reporting Standards (ESRS) were finally published in the Official Journal, after the Parliament's scrutiny period ended without any extension or rejection. The revised framework will enter into force on 10 November 2026 and it will be mandatory starting from financial year 2027. For financial year 2026, the revised framework will still be optional.

In addition, the voluntary ESRS were also published. This standards can be used by undertakings that are not in scope of CSRD and also act as a ‘value chain cap’. This means that companies within the scope of the CSRD cannot request information beyond that included in these standards for the purpose of complying with the CSRD from undertakings in their value chain that did not exceed an average of 1,000 employees during the preceding financial year.