Frameworks · European Union
ESRS
European Sustainability Reporting Standards (ESRS) — Delegated Regulation (EU) 2023/2772
- Publisher
- European Commission / EFRAG
- Jurisdiction
- EU
- Type
- Regulation
- Rights
- Public law: text may be shown with attribution
- Provisions in the registry
- 11
- Status, Q4 2026
- Applicable
- Review maturity
- Suggested
- Mappings by review status
- 40 suggested · 0 Human-reviewed · 0 Approved
- Official source
- data.europa.eu
Abstract
Abstract in preparation.
Editions and application periods
Status computed for 1 Oct 2026 with each edition's window basis. Sustin release 2026.6.
- Delegated Regulation (EU) 2023/2772 (original text)From 2024-01-01 to 2024-12-31 · basis: financial-year-start
- ESRS (Delegated Regulation (EU) 2023/2772) as amended by Delegated Regulation (EU) 2025/1416From 2025-01-01 to 2026-12-31 · basis: financial-year-startConsolidated version after Delegated Regulation (EU) 2023/2772 (original text)
- Delegated Regulation (EU) 2026/1563 amending Delegated Regulation (EU) 2023/2772 (revised ESRS)From 2027-01-01; optional from 2026-01-01 · basis: financial-year-startReplaces ESRS (Delegated Regulation (EU) 2023/2772) as amended by Delegated Regulation (EU) 2025/1416, from 1 Jan 2027 (source: Delegated Regulation (EU) 2026/1563, Article 3, second paragraph)
Concepts and related frameworks
No concept-level relationships are published for this framework in release 2026.6.
Changes
No change events are recorded for this framework in release 2026.6. New editions, amendments, consultations and application dates will appear here.