Revised ESRS 2026: what changed and which version to use

The revision keeps the model and changes how much of it you report. This subject covers what the revised standards altered, the routes open for a financial year beginning in 2026, and the comparative and system consequences of each.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission

Edition written against

—

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

Revised ESRS 2026: What Changed and How to Prepare for 2027 Reporting

A transition guide to the simplified architecture, datapoint reduction, top-down materiality, information materiality, reliefs, fair presentation and targeted topical changes - with …

Decision guide · 12 min ESRS 2023 vs Revised ESRS 2026: Which Version Should Your Company Use?

A version decision guide for FY2026 and FY2027, covering the current legal basis, 2025 Quick Fix, early-application routes, comparatives, local-law references and …

Comparison · 11 min

✓ LRA AI Assistant · Human-in-the-loop

Ask about this guide

It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself. Your first two answers are free without signing in.

Try

2 free answers Automated · the LRA team is one click away

Go deeper · ESRS

ESRS and CSRD training

Double materiality, datapoints and the sustainability statement, with a mentor on your own report.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See course formats

/en/knowledge-hub/disclosure-guides/esrs/esrs-revised-standards-2026-transition/