Delegated Regulation (EU) 2026/1563 of 3 July 2026 (OJ L 2026/1563 of 21.9.2026)

In force from 10 November 2026. Applies to financial years beginning on or after 1 January 2027.

Choose a standard

General requirements: structure, principles and double materiality.

General disclosures: governance, strategy, materiality assessment, concepts.

Climate change: mitigation, adaptation, energy and greenhouse gas emissions.

Pollution of air, water and soil, and substances of concern.

Water and marine resources: consumption, discharges, withdrawals.

Biodiversity and ecosystems: impacts, dependencies, actions.

Resource use and circular economy: material use, waste.

Own workforce: working conditions, equal treatment, human rights.

Workers in the value chain.

Affected communities.

Consumers and end-users.

Business conduct: corporate culture, anti-corruption, supply chain.

Abbreviations and definitions used across the ESRS.