EU carbon rules / Regulations / Simplified ESRS
Applies to financial year 2027 (early application permitted from 2026); mandatory disclosure points ↓60%
This regulation applies to:
This Regulation is a delegated regulation amending Delegated Regulation (EU) 2023/2772, replacing Annexes I and II; it applies to financial years beginning on or after 1 January 2027; mandatory disclosure points are reduced by more than 60%.
The following provisions define its scope:
Article 2(1) — Transitional provisions for financial years starting between 1 January and 31 December 2026
1. For the financial years starting between 1 January 2026 and 31 December 2026, undertakings falling within the scope of Delegated Regulation (EU) 2023/2772 may apply either of the following:
Article 3 — Entry into force and application
This Regulation shall enter into force on 10 November 2026. It shall apply to the financial years beginning on or after 1 January 2027.
| Duty | Trigger | Evidence | Timing |
|---|---|---|---|
| Apply the simplified ESRS from FY2027 Data points are reduced by around 60%, reducing the reporting burden while retaining core climate disclosures. | Companies covered by CSRD | Simplified ESRS data set, verification records | Mandatory from FY2027 |
Article 1 — Annexes replaced
Delegated Regulation (EU) 2023/2772 is amended as follows: (1) Annex I is replaced by the text set out in Annex I to this Regulation; (2) Annex II is replaced by the text set out in Annex II to this Regulation.
Article 2(1) — transitional provisions for FY2026
For the financial years starting between 1 January 2026 and 31 December 2026, undertakings falling within the scope of Delegated Regulation (EU) 2023/2772 may apply either of the following: (a) the sustainability reporting standards set out in Annex I to Delegated Regulation (EU) 2023/2772 as last amended by Delegated Regulation (EU) 2025/1416 or the sustainability reporting standards set out in Annex I to this Regulation; (b) [the previous standards] with the following reliefs as set out in Annex I to this Regulation ...