Revised ESRS turns sustainability reporting into a materiality-design exercise
The European Commission’s official consultation says the revised ESRS would reduce mandatory datapoints by more than 60%, total datapoints by more than 70%, and per-company reporting costs by more than 30%, with feedback due 3 June 2026.
BY ESG DESK · MAY 22, 2026 · 1 MIN READ
The European Commission’s official consultation says the revised ESRS would reduce mandatory datapoints by more than 60%, total datapoints by more than 70%, and per-company reporting costs by more than 30%, with feedback due 3 June 2026. Legal teams should treat this as a governance-redesign moment: simplification does not remove the need for defensible materiality judgments, evidence trails and board-ready disclosure controls.