Policy Briefing — Sector-specific ESRS delegated acts due by 30 June 2026
The 2024 amendment to the CSRD defers adoption of sector-specific European Sustainability Reporting Standards to 30 June 2026, leaving finance teams one quarter to align draft disclosures, data models, and assurance scope with the forthcoming delegated acts.
Executive briefing: The 2024 amendment to Directive 2013/34/EU postpones the European Commission’s deadline for adopting sector-specific and SME ESRS to 30 June 2026. With the cut-off approaching, sustainability teams must align draft disclosures and data collections to anticipated EFRAG prototypes to minimise rework once the delegated acts are published.
Mandatory deliverables
- Gap analysis. Map draft sector metrics (e.g., for financial institutions, energy, and mining) against EFRAG exposure drafts to identify data sources and control gaps.
- Governance updates. Prepare audit committees and boards for rapid endorsement of new disclosure controls once the Commission adopts the delegated acts.
- Systems readiness. Configure ESG data platforms and ESEF tagging workflows to ingest sector templates without delaying FY 2026 reporting cycles.
Program actions
- Scenario planning. Build multiple disclosure scenarios reflecting likely sector metrics (e.g., financed emissions intensity, reserve life indices) so finance and risk teams can validate feasibility.
- Vendor engagement. Confirm that assurance providers, data vendors, and software partners can accommodate rapid changes once delegated acts are final.
- Change management. Schedule training for sustainability data owners covering anticipated sector key performance indicators and evidence expectations.
Enablement moves
- Coordinate with industry associations contributing to EFRAG consultations to gain early insight on likely metrics.
- Document dependencies between sector standards and existing ESRS cross-cutting requirements to accelerate internal sign-off.