EFRAG sets the 2026 work programme for the ESRS reset

EFRAG has submitted its 2026 Sustainability Reporting Work Programme to the European Commission, putting simplification of European sustainability reporting squarely on the legal-advisory agenda. For law firms and in-house teams, the practical question is no longer whether CSRD/ESRS work is slowing down, but how to advise clients through shifting scope, revised datapoints and interoperability with global regimes. This creates a near-term advisory hook for governance, disclosure controls and assurance-readiness work as clients try to avoid rebuilding reporting programmes twice.