英文名：COMMISSION DELEGATED REGULATION (EU) 2026/1563。2027 财年适用（可提前至 2026）；强制披露点 ↓60%，适用于 CSRD 纳管企业，属可持续报告体系。首次发布于2026 年。
| 义务 | 触发条件 | 所需证据 | 关键时间 |
|---|---|---|---|
| 碳 FY2027 起适用简化 ESRS 数据点减少约 60%，减轻报告负担但保留气候核心披露。 | CSRD 纳管企业 | 简化 ESRS 数据集、核查记录 | FY2027 强制 |
碳 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.
第 (EU) 2023/2772 号授权条例修改如下：(1) 附件一由本条例附件一的文本取代；(2) 附件二由本条例附件二的文本取代。
碳 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 ...
对于 2026 年 1 月 1 日至 2026 年 12 月 31 日之间开始的财政年度，属第 (EU) 2023/2772 号授权条例适用范围的企业，可适用以下任一版本：(a) 经第 (EU) 2025/1416 号授权条例最新修订的附件一所述可持续报告准则，或本条例附件一所述准则；(b) 前一版本准则并适用本条例附件一所列的下列减免……
依据：EUR-Lex 官方文本与欧盟委员会官方文件；引用前请核对官方版本。基准日 2026-10-09。本页为合规导读，细节以官方原文与主管机关解释为准；标注〔审议中〕〔草案〕的条目请以最新立法进展为准。