ESMA keeps the enforcement lens on ESRS quality during the Omnibus transition

ESMA’s sustainability reporting materials continue to stress supervision, enforcement and fair-presentation concerns around ESRS even as the Omnibus process changes scope and timing. That matters because the reporting burden may narrow, but regulator expectations around materiality, coherence and evidence trails are not disappearing. Legal teams should use this moment to refine reporting controls, not simply pause sustainability reporting work.