Below is an excerpt from ISS-Corporate’s recently released article “Preparing for the Amended ESRS: Key Considerations While Awaiting Final Adoption”. The full article is available on ISS-Corporate’s resources page.
As the European Commission moves towards the final adoption of the amended European Sustainability Reporting Standards (ESRS) – expected by mid-2026, following EFRAG’s delivery of its revised technical advice in early December 2025 – companies are advised to exercise caution in adjusting their reporting practices prematurely. While the anticipated simplifications promise meaningful reductions in administrative burden, this transition period requires careful judgement. Organisations should ensure to balance simplification with the need for robust, decision-useful sustainability data.
By:
Reinhilde Weidacher, Managing Director, Head of Corporate Sustainability Solutions, ISS-Corporate
