BDO’s web article - EC adopts delegated acts on revised ESRSs and on VS for sustainability reporting

On 3 July 2026, the European Commission (EC) adopted revised European Sustainability Reporting Standards (ESRS) and a new voluntary sustainability reporting standard for smaller companies outside the scope of the Corporate Sustainability Reporting Directive (CSRD) as part of its Omnibus I package to simplify EU reporting requirements.  

Check out BDO's article for details on the main changes, next steps and for the text of the revised ESRS and the voluntary sustainability reporting standard:
European Commission adopts delegated acts on revised ESRSs and on voluntary standard for sustainability reporting