On 3 July 2026, the European Commission adopted the delegated acts on the simplified ESRS (European Sustainability Reporting Standards) and the voluntary standard (Link).

These delegated acts will be transmitted to the European Parliament and the Council of the European Union for their scrutiny. In the absence of objections, once the scrutiny period—which lasts two months with the possibility of being extended by an additional two months—has concluded, they will be published in the Official Journal of the European Union.