OJEU: publication of Delegated Regulation 2026/1563 implementing the simplification of the CSRD

Delegated Regulation 2026/1563 of 3 July 2026 was published in the Official Journal of the European Union on 21 September 2026. It amends and simplifies Delegated Regulation (EU) 2023/2772, which contains the ESRS (European Sustainability Reporting Standards) - the standards setting out the data points that companies subject to the CSRD must disclose in their sustainability reports. It forms part of the Omnibus package and was adopted on the basis of EFRAG’s technical advice, following a public consultation.
It retains the double materiality analysis as the starting point, and companies must still prepare a sustainability statement.
However, it significantly reduces the volume and level of detail of the information required:

• The Commission has announced a reduction of more than 60 per…