ESRS "Quick Fix"

The European Commission has adopted a “Quick Fix” to the European Sustainability Reporting Standards (ESRS), designed to reduce the initial reporting burden on companies in the first years of application. The delegated regulation, adopted in June 2025, introduces temporary relief measures for the reporting years 2025 and 2026.

The Quick Fix does not change the obligation to apply ESRS as part of the Corporate Sustainability Reporting Directive (CSRD). Instead, it limits the number of disclosures required in the first years, giving companies more time to build up reporting capacity and processes.

Key Provisions of the Quick Fix

Suspension of voluntary disclosures

All voluntary disclosure requirements under ESRS Set 1 are suspended for 2025. Companies are therefore only required to report on mandatory datapoints.

Relief on specific disclosure topics

Several specific areas of ESRS reporting will be deferred or simplified, including:

Biodiversity (ESRS E4): Companies are not required to provide detailed disclosures in 2025.
Own workforce (ESRS S1) and value chain workers (ESRS S2): Certain detailed metrics can be omitted in the first year.
Governance disclosures: Selected governance-related requirements are eased for 2025.

Temporary application period

The Quick Fix applies for reports covering the 2025 financial year (published in 2026). Certain relief measures extend into 2026 for smaller reporting entities.

Legal Nature and Applicability

The Quick Fix was adopted as a Delegated Regulation under the CSRD. This means it is directly applicable in all EU Member States and does not require national transposition. It will enter into force 20 days after publication in the Official Journal of the EU.

Implications for Companies

Reduced immediate burden

Companies applying ESRS for the first time in 2025 will benefit from reduced reporting scope. This is particularly relevant for businesses still in the process of building internal ESG data systems and governance structures.

No change to long-term obligations

The relief is temporary. From 2027 onward, companies will need to comply with the full set of ESRS requirements, including those temporarily suspended.

Need for early preparation

Despite the Quick Fix, companies are advised to use the transition period wisely:

Build internal reporting structures and ESG data management systems.
Establish processes for materiality assessment and value chain data collection.
Pilot test disclosures in areas such as biodiversity and workforce, even if temporarily optional.

Already Implemented in the EQS Sustainability Cockpit

The changes introduced through the Quick Fix are already reflected in the ESRS module of the EQS Sustainability Cockpit. Companies working with the platform can be assured that their reporting workflows are fully aligned with the latest EU regulatory requirements. This ensures that preparers can focus on building long-term processes without worrying about inconsistencies between regulation and technology.

Broader Context

The Quick Fix reflects the Commission’s response to concerns from companies and Member States about the administrative burden of CSRD implementation. It comes in parallel with ongoing work by EFRAG to simplify ESRS more fundamentally, with proposals to cut datapoints by over 60% currently under consultation.

Together, these measures underline the Commission’s attempt to strike a balance between credible sustainability reporting and practical feasibility for companies.

Conclusion

The ESRS Quick Fix provides short-term relief for companies preparing their first CSRD reports. While it reduces the initial workload, it does not change the direction of travel: comprehensive sustainability reporting remains a core element of the EU’s regulatory agenda.

Companies should therefore use 2025 and 2026 to strengthen their ESG reporting capabilities, ensuring they are ready when the full scope of ESRS requirements becomes mandatory. With the Quick Fix changes already embedded in the EQS Sustainability Cockpit, preparers have a reliable framework to build their reporting on today.

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