{"id":10604,"date":"2026-10-19T15:41:42","date_gmt":"2026-10-19T13:41:42","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10604"},"modified":"2026-10-19T15:41:42","modified_gmt":"2026-10-19T13:41:42","slug":"the-revised-esrs-are-finally-official-what-has-changed-since-last-years-draft","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-revised-esrs-are-finally-official-what-has-changed-since-last-years-draft\/","title":{"rendered":"The revised ESRS are finally official. What has changed since last year\u2019s draft?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In last year\u2019s article, Draft ESRS 2025: Simplification and New Challenges, we outlined the general direction of the then forthcoming revision of the European Sustainability Reporting Standards (ESRS). We now have the final legal text: Commission Delegated Regulation (EU) 2026\/1563 was published in the Official Journal of the European Union on 21 September 2026. The simplified ESRS continue to emphasise the materiality of information, a substantial reduction in datapoints, simplified treatment of the value chain and closer alignment with international frameworks. The revised ESRS will enter into force on 10 November 2026 and will be mandatory for financial years beginning on or after 1 January 2027.<\/p>\n","protected":false},"author":117,"featured_media":10606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[695],"tags":[751,690,52],"class_list":["post-10604","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability","tag-esrs","tag-esg","tag-efrag"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10604","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10604"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10604\/revisions"}],"predecessor-version":[{"id":10608,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10604\/revisions\/10608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10606"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}