Month: July 2026

Answers grounded in the final standards adopted by the European Commission on 3 July 2026 (C(2026) 5010 final), with paragraph references. By TomorrowWorks. Last updated: July 2026. In one sentence: the Simplified ESRS (ESRS 2.0), adopted by the European Commission

How to run a CSRD/ESRS gap assessment against the final Simplified ESRS (C(2026) 5010 final, adopted 3 July 2026). By TomorrowWorks. Last updated: July 2026. What is an ESRS gap assessment? An ESRS gap assessment is a structured comparison of