
Since 3 July 2026, the revised ESRS from the EU Commission have reduced the required data points by around 60 percent, fundamentally changing what companies will need to report going forward. Companies subject to the CSRD can choose between the old and new ESRS for the 2026 financial year, but from 2027 the new rules become mandatory. It is therefore worth understanding the changes now.
Jannik Leiendecker, Partner & Director, BCG
Tabea Hosak, Senior Sustainability Strategy Manager, Tanso
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