ESRS
European Sustainability Reporting Standards
Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023
Consolidated version as of 1 January 2025
Applies to financial years beginning on or after 1 January 2025.
Open the textDelegated 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.
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