November 25, 2025
The Commission already adopted the “Quick Fix” ESRS Delegated Act. A summary of this Act is given in the document here.
Main implications:
- all CSRD wave 1 companies will be allowed to exclude ESRS E4, S2, S3, and S4 from their sustainability reporting for financial years 2025 and 2026.
- Wave 1 companies with more than 750 employees will have the same phase-in provisions which currently apply to firms with up to 750 employees.
The Commission argues that this “Quick Fix” became necessary as Wave 1 companies were not included into the “Stop-the-Clock” Directive that was part of the Omnibus. Hence, this Delegated Act is supposed to ensure that Wave 1 companies do not face additional requirements.
See link for more here