Platform on Sustainable Finance issues advice on revised ESRS consultation

The Platform on Sustainable Finance, the Commission's expert advisory body, published its formal response to the Commission's consultation on revised European Sustainability Reporting Standards (ESRS). The advice was submitted on March 18, 2026 in the context of the Omnibus I package amendments to CSRD. The Commission committed to adopt a Delegated Act to revise the first set of ESRS based on EFRAG's technical advice provided on December 3, 2025, and taking into consideration the Platform's input. The Commission plans to adopt the revised ESRS Delegated Act before summer 2026.