The European Commission has launched a public feedback period on the ESRS 2026 revision, proposing a substantial simplification of the European Sustainability Reporting Standards. Published on May 6, 2026, the draft revised ESRS aim to reduce mandatory datapoints by more than 60% and total datapoints by more than 70%.
The feedback period ran until June 3, 2026. The revision is part of the EU’s broader effort to reduce administrative burden under the CSRD while maintaining the quality, consistency and usefulness of sustainability disclosures.
ESRS 2026 revision: fewer datapoints and clearer reporting rules
With the draft revised ESRS published for feedback on May 6, 2026, the European Commission proposes a significant reduction in reporting complexity. According to the Commission, the revised standards are shorter and clearer, introduce new flexibility for companies and simplify the materiality assessment used to determine what must be reported.
The proposed changes build largely on technical advice from EFRAG, the Commission’s independent multi-stakeholder advisory body on sustainability reporting. EFRAG had previously worked on simplified ESRS drafts with the aim of reducing reporting burden while preserving the core objectives of EU sustainability reporting.
The Commission also addresses a voluntary sustainability reporting standard linked to the so-called value chain cap. This is particularly relevant for companies with up to 1,000 employees that may receive sustainability data requests from larger companies subject to CSRD reporting.
What ESRS 2026 means for CSRD reporting and value chain data
The ESRS 2026 revision is highly relevant for companies preparing for CSRD reporting, especially those managing complex sustainability data across multiple sites, entities and value chains. Fewer datapoints may reduce reporting effort, but companies still need reliable processes to assess material impacts, risks and opportunities and to collect auditable sustainability data.
For manufacturers, automotive suppliers, electronics companies and industrial groups, the value chain dimension remains critical. Even if reporting requirements become more proportionate, companies will still need to understand which sustainability data is required from suppliers, how data requests should be structured and where the new value chain cap may limit information demands toward smaller business partners.
The revision should therefore not be seen as a reason to pause CSRD readiness. Instead, companies should use the current regulatory shift to review their ESRS gap assessments, update reporting structures and align internal data models with the expected simplified standards.
ESRS revision and IPOINT: preparing sustainability data for CSRD
IPOINT supports companies in managing sustainability and product-related data across complex global value chains. For CSRD and ESRS reporting, this includes the structured collection, validation and documentation of relevant environmental, social and governance data.
As the ESRS 2026 revision moves toward simplified but still data-driven reporting, companies need systems that can connect regulatory requirements with reliable supplier, product and corporate sustainability information. A structured data approach helps organizations prepare for changing ESRS requirements, reduce manual effort and create a more robust foundation for future sustainability reporting.
