Sustainability Insights

Updated ESRS Revision Impact Analysis

  • Daniel Hamburger
  • Katharina Hombach
  • Maximilian A. Müller
  • Victor Wagner
  • ESRS
  • Europe
  • Revisions

Daniel Hamburger, Katharina Hombach, Maximilian Müller, Victor Wagner have updated their ESRS Revision Impact Analysis to reflect the changes added by EFRAG’s final technical advice to the European Commission.

Based on current reporting, they estimate that the ESRS revisions reduce the number of mandatory data points by 51%. Moreover, revision impacts are higher for qualitative data points (58%), compared to a drop of 30% for quantitative data points.

Furthermore, of the data points retained in the revised ESRS, only 41% are legacy data points. The remaining 59% are new or amended data points, which may trigger transition costs.

To read more access the full brief here: https://www.srnav.com/files/ESRS_Amendments_Feb2026.pdf

You can find the data to download below:

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