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EU ESRS Simplified: Mandatory Datapoints Cut by 70%

The European Commission adopted the revised European Sustainability Reporting Standards on July 3, 2026, cutting mandatory datapoints by more than 60% and total datapoints by more than 70%, while reducing reporting costs by an estimated 30% per company. The revised standards apply to financial years beginning on or after January 1, 2027, with Member States required to transpose the revised CSRD by

Source: Gibson Dunn: ESG Risk, Litigation & Reporting Update June 2026Legal ESGLegal OperationsCSRDRegulation & Disclosure