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Legal texts

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European Sustainability Reporting Standards

ESRS 2026 (Delegated Regulation (EU) 2026/1563)
Enters into force on 10.11.2026 and applies to financial years from 1.1.2027 (Art. 3); optional for financial years starting in 2026 (Art. 2).
DE EN
ESRS 2023 (Delegated Regulation (EU) 2023/2772)Set 1
Consolidated version of 1.1.2025, incl. 2025/1416. For financial years from 2025; optional for those starting in 2026; from 2027 the annexes under 2026/1563 apply.
DE EN

Text reproduced from the Official Journal of the European Union (OJ L, 2026/1563, 21.9.2026).
Consolidated version from EUR-Lex (CELEX 02023R2772-20250101), a documentation tool without legal effect.

Voluntary standard for undertakings without a CSRD duty

Voluntary standard (VSME), Delegated Regulation (EU) 2026/1560
For voluntary use by undertakings without a CSRD duty (Art. 2), in force since 24.9.2026. The value-chain cap applies to financial years from 1.1.2027 (Art. 3).
DE EN

Text reproduced from the Official Journal of the European Union (OJ L, 2026/1560, 21.9.2026).

Only the texts published in the Official Journal of the European Union are authentic.

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