# European Sustainability Reporting Standards (ESRS)

Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards

- Status: Amendments pending
- Legal order: European Union
- Legal area: Sustainability reporting
- OJ L 2023/2772, 22.12.2023, as amended (Delegated Regulations 2025/1416, 2026/1563)
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

Content of ESG disclosures (inter alia climate, pollution, resource use and circular economy). Simplified ESRS replace Annexes I and II from 2027; for 2026 – choice of version.

## Key obligations

- Reporting in accordance with the standards in Annex I to Regulation 2023/2772 (Art. 1)
- For financial year 2026 – choice: existing ESRS (as per Regulation 2025/1416) or simplified ESRS (Art. 2(1) of Delegated Regulation 2026/1563)
- From financial years 2027 – simplified ESRS mandatory (Arts 1 and 3 of Delegated Regulation 2026/1563)
- Value chain information cap – only the datapoints listed in Annex II to Delegated Regulation 2026/1560 (Art. 3)

## Competent authority

In PL – statutory auditors (assurance), Polish Agency for Audit Oversight (PANA), Polish Financial Supervision Authority (KNF) for issuers

## Penalties

Laid down by national law.

## Entry into force

25.12.2023

## Application

2024-01-01; simplified ESRS (Delegated Regulation 2026/1563) – financial years starting on or after 1.01.2027

## Key dates

- 13.11.2025: Entry into force of Delegated Regulation 2025/1416
- 24.09.2026: Entry into force of Delegated Regulation 2026/1560 (voluntary standard)
- 10.11.2026: Entry into force of Delegated Regulation 2026/1563 (simplified ESRS)
- 01.01.2027: Application of the simplified ESRS and of the value chain cap

## Pending changes

Delegated Regulation 2026/1563 published on 21.09.2026 – enters into force on 10.11.2026.

## Related acts

- [Corporate Sustainability Reporting Directive – CSRD](https://igmnir.org/dane/prawo/en/eu-csrd/)
- [Omnibus I – change in the scope of the CSRD and CSDDD (Directive 2026/470)](https://igmnir.org/dane/prawo/en/eu-omnibus-i/)
- [Accounting Act – sustainability reporting](https://igmnir.org/dane/prawo/en/pl-rachunkowosc-csrd/)
- [EU Taxonomy (Regulation 2020/852) and simplification 2026/73](https://igmnir.org/dane/prawo/en/eu-taksonomia/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/pol)
- [Delegated Regulation (EU) 2026/1563](https://eur-lex.europa.eu/eli/reg_del/2026/1563/oj/pol)
- [Delegated Regulation (EU) 2026/1560](https://eur-lex.europa.eu/eli/reg_del/2026/1560/oj/pol)
- [Delegated Regulation (EU) 2025/1416](https://eur-lex.europa.eu/eli/reg_del/2025/1416/oj/pol)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-esrs