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EUPublished: 3 June 2026
[Regulatory Update] EU Closes Public Consultation on Simplified ESRS Proposal on 3 June — Use Planned From Fiscal Year 2027
Source:European Commission
On 6 May 2026, the European Commission opened a public consultation on its proposal to simplify the European Sustainability Reporting Standards (ESRS), closing it for comments on 3 June. This is part of the process of reflecting the CSRD simplification under Omnibus I into the practical reporting standard.
This is not yet the final delegated act. Wording that could give the impression that "ESRS 2.0 has been finalised" should be avoided; it should instead be described as the stage at which the consultation on the simplification proposal has closed.
Editor's View
For companies covered by the CSRD, the ESRS is the key practical standard determining the data items to be reported and the scope of information gathering. While companies can expect a future reduction in reporting burden, they need to check how the final revised content relates to current requirements until it is settled; under the CSRD, it is important to track amendments to the directive itself and amendments to the ESRS that companies actually use as separate layers.
※ This article is based on official public information from an external source (European Commission) and has been analyzed and organized for practical use.
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