Official Journal: Corporate Sustainability Reporting Directive - Simplification of certain sustainability reporting standards

On 21 September, the European Commission published the Commission Delegated Regulation (EU) 2026/1563 of 3 July 2026 amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards.

Commission Delegated Regulation (EU) 2026/1563:

(i) reduces the number of datapoints;

(ii) prioritises quantitative datapoints over narrative text;

(iii) distinguishes between mandatory and voluntary datapoints;

(iv) provides clear instructions on how to apply the materiality principle;

(v) improves consistency with other Union legislation; and

(vi) takes into account, to the greatest extent possible, interoperability with global sustainability reporting standards.

Certain provisions of Delegated Regulation (EU) 2023/2772 are simplified and the structure and presentation of the reporting standards are simplified.

More information: https://eur-lex.europa.eu/eli/reg_del/2026/1563/oj