About this edition
Version and legal reference
This page reproduces the ESRS as amended by Commission Delegated Regulation (EU) 2026/1563 (Annexes I and II) unchanged, as published in the Official Journal of the European Union. We have not altered the wording; hyphens that only mark a line end in the source are shown joined. Source: EUR-Lex, © European Union, https://eur-lex.europa.eu. Re-use is permitted under Commission Decision 2011/833/EU with acknowledgement of the source. Only the version published in the Official Journal of the European Union is authentic; this edition is not an official publication.
We originally prepared this edition for our own internal use. Because it may also help others find their way around the ESRS, we make it publicly available. We do not intend to infringe anyone's rights. If you have any questions or concerns, for example about copyright, please get in touch and we will take care of it.
This edition was created with the help of AI. We have safeguarded the fidelity of the text with automated checks, including a character-level comparison against the source in the Official Journal. Even so, an occasional error may have slipped through. The version published in the Official Journal of the European Union always prevails.
We show the ESRS as amended by Commission Delegated Regulation (EU) 2026/1563. Under its Article 1, Annexes I and II to Commission Delegated Regulation (EU) 2023/2772 are replaced by the text set out in its Annexes I and II; we reproduce that text here as it stands in the Official Journal of the European Union. This viewer keeps showing the previous text of the annexes as an edition of its own. From when the new text applies is governed by Articles 2 and 3 of Commission Delegated Regulation (EU) 2026/1563.
Article 2
Transitional provisions for financial years starting between 1 January and 31 December 2026
1. For the financial years starting between 1 January 2026 and 31 December 2026, undertakings falling within the scope of Delegated Regulation (EU) 2023/2772 may apply either of the following:
the sustainability reporting standards set out in Annex I to Delegated Regulation (EU) 2023/2772 as last amended by Delegated Regulation (EU) 2025/1416 or the sustainability reporting standards set out in Annex I to this Regulation;
the sustainability reporting standards set out in Annex I to Delegated Regulation (EU) 2023/2772 as last amended by Delegated Regulation (EU) 2025/1416 with the following reliefs as set out in Annex I to this Regulation:
ESRS 1, paragraph 27 on the top down approach for the double materiality assessment;
ESRS 1 paragraphs 32-33 on undue cost and efforts and value chain limitation in the double materiality assessment;
ESRS 1 paragraphs 74-75 on new acquisitions and disposals;
ESRS 1 paragraph 90 on metrics for non-significant activities;
ESRS 1 paragraph 91 on partial reporting scope of the value chain;
ESRS 1 paragraph 92 on joint operations;
ESRS 1 paragraph 106 on the presentation of Taxonomy disclosures in a separate appendix;
ESRS 1 paragraph 110 on the executive summary.
2. Undertakings that choose to apply the sustainability reporting standards in the version referred to in either point (a) or (b) of paragraph 1 shall clearly state in their sustainability statement which version they apply for financial years beginning between 1 January 2026 and 31 December 2026.
Article 3
Entry into force and application
This Regulation shall enter into force on 10 November 2026.
It shall apply to the financial years beginning on or after 1 January 2027.