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The European Commission has adopted a set of “quick fix” amendments to the European Sustainability Reporting Standards (ESRS), giving large companies under the Corporate Sustainability Reporting Directive (CSRD) a two-year delay in expanding their ESG disclosures, including biodiversity and Scope 3 emissions reporting. The move is part of the broader Omnibus I regulatory reform, aimed at simplifying sustainability compliance while preserving the EU’s long-term carbon neutral strategy.
Under the amendment, “Wave One” companies—already required to report for FY 2024—can maintain current disclosure levels until FY 2027. This postponement provides relief during the ongoing review of the ESRS framework, which aims to cut reporting datapoints by two-thirds and streamline ESG reporting obligations.
Key Changes:
- Companies with fewer than 750 employees can omit disclosures on Scope 3, biodiversity, value-chain workers, and more until FY 2026.
- Larger firms (750+ employees) retain phased-in benefits, though Scope 3 emissions remain mandatory.
- All Wave One companies can defer financial impact reporting on certain sustainability risks through FY 2026.
The Commission is also considering raising the CSRD reporting threshold from 250 to 1,000 employees, potentially reducing the number of companies in scope. Some lawmakers are advocating for even higher thresholds.
This decision marks a regulatory reset in Europe’s ESG landscape, easing immediate compliance pressure while maintaining alignment with the EU Green Deal and global sustainability goals. The ESRS review—targeted for completion by FY 2027—could mean that many of the originally scheduled second- and third-year disclosures may never be enforced.
The move reflects the EU’s effort to balance corporate reporting burdens with its broader carbon neutral strategy, signaling a more measured, business-friendly approach to achieving long-term ESG outcomes.
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