ESMA publishes Opinion on EFRAG’s technical advice on revised ESRS

ESMA issued an opinion dated 17 February 2026 on EFRAG’s technical advice regarding revised European Sustainability Reporting Standards (ESRS) used for CSRD sustainability reporting. While not itself a binding change to CSRD/ESRS requirements, this official supervisory authority opinion is relevant for compliance planning because it provides ESMA’s views on the direction and appropriateness of proposed ESRS revisions and relief mechanisms that may later be implemented via Commission delegated acts.