Simplification · RPT-05

Commission's empowerment to adopt sector-specific sustainability reporting standards by delegated act is removed (no sector-specific ESRS will be developed)

Addressee European CommissionAct COM(2025) 81, 2025/0045 (COD)Article Art. 2(6), amending Art. 29b(1) of Directive 2013/34/EUClass European Commission

What changes

No sector-specific ESRS will now be adopted; every undertaking that would eventually have faced a sector-specific reporting layer on top of the general ESRS is relieved of that future duty.

Prior rule vs new rule

Prior rule

Obligation

Article 29b(1), third subparagraph, Directive 2013/34/EU empowers the Commission to adopt sector-specific reporting standards by way of delegated acts, with a first set of such standards to be adopted by 30 June 2026.

New rule

Obligation

Commission's empowerment to adopt sector-specific sustainability reporting standards by delegated act is removed (no sector-specific ESRS will be developed)

Who is affected

Addressee

European Commission

Class

European Commission

Sectors

No sector named — applies by size or activity

Applies

On entry into force

Burden drivers

No burden drivers recorded on this provision.

Binds the European Commission, not a company by size.

Source text

Verbatim

in paragraph 1, the third and fourth subparagraphs are deleted; in paragraph 4, first subparagraph, the last sentence is replaced

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