CSRD/ESRS 2026: Understanding and Leveraging the Key Changes

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EFRAG's revision of the ESRS brings far more than just a reduction in reporting obligations. With approximately 61% fewer mandatory data points, the underlying logic of sustainability reporting under the Corporate Sustainability Reporting Directive is fundamentally changing.

In this whitepaper, you will learn why ESRS 2026, while requiring fewer data points, will significantly increase the demands on your reporting.

You will learn how the logic of the CSRD is fundamentally changing, why many companies misinterpret the simplifications, and how to implement double materiality in a way that truly reduces your workload instead of creating additional complexity.