Final Delegated Acts on the Simplified ESRS and the VS published in the EU Journal

On 21 September 2026, following the expiry of the scrutiny period of the European Parliament and the Council of the European Union, the European Commission published the two Delegated Acts concerning the Simplified ESRS (Commission Delegated Regulation (EU) 2026/1563) and the Voluntary Sustainability Reporting Standard (VS) (Commission Delegated Regulation (EU) 2026/1560) in the Official Journal of the European Union. A preliminary review has not identified any substantive changes to the Delegated Acts compared with the versions adopted by the European Commission on 3 July 2026.

For the German-language version of the Simplified ESRS, the DRSC had submitted translation proposals to the European Commission concerning individual technical terms and passages. These proposals had been developed jointly by the DRSC and the Austrian standard-setter AFRAC. In addition, the DRSC had also submitted translation proposals for the Voluntary Sustainability Reporting Standard (VS) to the European Commission.

Due to the short period between the adoption of the Delegated Acts on 3 July 2026 and their publication today, the comments on the translations could not yet be taken into account. However, a corrigendum is already envisaged for October/November 2026, which is intended to incorporate amendments to the German-language versions of the Simplified ESRS and the VS.