{"id":11319,"date":"2025-09-09T08:40:28","date_gmt":"2025-09-09T08:40:28","guid":{"rendered":"https:\/\/rodinia.fi\/?p=11319"},"modified":"2025-09-09T08:42:14","modified_gmt":"2025-09-09T08:42:14","slug":"csrd-updates-summer-progress","status":"publish","type":"post","link":"https:\/\/rodinia.fi\/en\/csrd-updates-summer-progress\/","title":{"rendered":"CSRD Updates: Summer Progress"},"content":{"rendered":"\t\t
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The ESRS reporting standards are still evolving in 2025 \u2014 and this summer has brought more CSRD updates. On 31 July 2025, EFRAG published amended versions of all 12 European Sustainability Reporting Standards (ESRS) for public consultation, as part of the wider Omnibus process. These proposals aim to simplify the Corporate Sustainability Reporting Directive (CSRD) framework and so make it easier for companies to meet their obligations while keeping the focus firmly on material sustainability information.<\/span>\u00a0<\/span><\/p>

Although these CSRD updates are still in draft form, and the 2023 ESRS remain the legal standard for now, they are a clear signal of where EU reporting is heading. For companies already in scope, and for those preparing to be, the changes offer an opportunity to plan ahead for a smoother transition.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Key CSRD Updates <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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The proposed CSRD updates introduce some of the most significant simplifications to date. The number of mandatory datapoints would be reduced by 57%, and all voluntary disclosures removed. In total, this represents a 68% cut in datapoints, helping companies focus on what truly matters.<\/span>\u00a0<\/span><\/p>

The length of the standards has been reduced by 55%, with a more logical structure and clearer language. Overlaps between standards have been removed, making them easier to navigate. One of the most notable changes is a simplified double materiality assessment, designed to make the process less resource-intensive while maintaining its essential role in identifying material topics. We\u2019ve shared our own lessons from running a CSRD report in practice in this blog on <\/span>key learnings from our first reporting process.<\/span><\/a>\u00a0<\/span><\/p>

New relief mechanisms have also been proposed, allowing companies to claim exemptions where reporting would cause undue cost or effort. Together, these CSRD updates intend to reduce the reporting burden without undermining the quality or comparability of disclosures.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Timeline and next steps <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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The public consultation will run until 29 September 2025. After this, EFRAG will deliver its final technical advice to the European Commission by 30 November 2025, followed by negotiations between the European Commission, Parliament, and Council in late 2025 and early 2026. Once adopted, member states will have 12 months to implement the CSRD updates into national law.<\/span>\u00a0<\/span><\/p>

If the current schedule holds, the new CSRD updates would apply from financial year 2026 reports, published in 2027.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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What does this mean for companies? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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For now, organizations preparing their financial year 2025 reports must continue to follow the 2023 ESRS. However, familiarizing yourself with the proposed CSRD updates now will benefit you later. Understanding which datapoints may be removed, how the double materiality process could be simplified, and where new relief mechanisms might apply will help you adapt your reporting processes efficiently.<\/span>\u00a0<\/span><\/p>

For first-wave companies already reporting, the extended transition periods built into ESRS for phased-in disclosures can be used in these upcoming reports to reduce the immediate requirements, while also preparing to comply with all disclosures over the next cycles.<\/span>\u00a0<\/span><\/p>

Furthermore, while the changes aim to make CSRD compliance more manageable, sustainability reporting will remain a strategic exercise. The insights gathered through the process are valuable far beyond compliance \u2014 they can inform decision-making, strengthen stakeholder trust, and highlight where your company can have the greatest impact.<\/span>\u00a0<\/span><\/p>

Most importantly, these changes come at a time when climate change, biodiversity loss, and resource pressures are exposing very real risks to businesses. After all, sustainability reporting is not just about marketing or compliance, but rather it is about managing risk, building resilient business models, and enabling companies to achieve long-term value creation.<\/span>\u00a0<\/span><\/p>

The coming months are an opportunity to engage with the consultation process, assess how the changes might affect your business, and start preparing for a reporting framework that is leaner, clearer, and more focused on what really matters.<\/span>\u00a0<\/span><\/p>

If you\u2019d like tailored support in preparing for these changes, explore how <\/span>Rodinia can support your sustainability journey.<\/span><\/a>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

The ESRS reporting standards are still evolving in 2025 \u2014 and this summer has brought more CSRD updates. On 31 July 2025, EFRAG published amended versions of all 12 European Sustainability Reporting Standards (ESRS) for public consultation, as part of the wider Omnibus process. These proposals aim to simplify the Corporate Sustainability Reporting Directive (CSRD) […]<\/p>\n","protected":false},"author":17,"featured_media":11331,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[197],"tags":[303,299,273,300,235],"class_list":["post-11319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-serv","tag-csrd-updates","tag-csrd-reporting","tag-efrag-en","tag-esrs-reporting","tag-sustainability-reporting"],"acf":[],"yoast_head":"\nCSRD Updates: Summer Progress | Rodinia<\/title>\n<meta name=\"description\" content=\"The summer 2025 has brought more CSRD updates. 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