Changes to the ESRS 2025: how the Quick Fix affects reporting in 2026

When the European Commission announced the Quick Fix, which introduced changes to the ESRS in 2025, many companies read it as a sign of relief. After months preparing for the rollout of the CSRD, any adjustment sounded like a truce.

But 2026 is making one thing clear: this is not a step backwards. It is, rather, a pace adjustment.

The Quick Fix does not reduce the ambition of the European ESG reporting framework. What it does is soften the landing so that the first cycle does not turn into an operational collapse.

What exactly is the Quick Fix?

It is a targeted amendment to the first package of ESRS standards designed for companies that were already required to report under the CSRD. It was adopted as a European Commission delegated regulation in July 2025 and applies to financial years starting on or after 1 January 2025. The Commission recognised that implementation was proving more complex than expected and chose to introduce technical adjustments so that it would not be abrupt.

It does not change the framework. It does not redefine ambition. It simply gives more room to organise.

What do the ESRS 2025 changes consist of?

The adjustments are concrete and, above all, temporary.

1. The escalation of requirements in the first years is paused

In the original ESRS design, the second and third years meant adding new layers of information: more metrics, more detail and fewer transitional exceptions. The Quick Fix pauses that progression.

During 2025 and 2026, companies can keep a reporting level similar to that of the first year, without automatically expanding the scope. In practice, it means gaining time to consolidate the measurement system before increasing complexity.

2. Transitional measures are extended to large companies (Wave One)

In the original approach, many of the transitional measures were designed mainly for smaller companies. The large companies of the first wave (Wave One), those that were already subject to the old Non-Financial Reporting Directive (NFRD, now repealed) and have reported since the 2024 financial year, had less room.

The Quick Fix extends those temporary reliefs to Wave One companies. Specifically, during 2025 and 2026 large companies with more than 750 employees can take up almost the same exemptions that smaller companies already enjoyed.

3. The most complex parts can be postponed

Some standards were especially demanding from a technical standpoint, such as biodiversity (E4) or certain social aspects in the value chain (S2, S3 and S4). The reform lets Wave One companies omit that information in 2025 and 2026, even if the topic has been identified as material.

Flexibility is also kept for certain anticipated financial impacts and complex estimates, provided they are properly justified.

4. Voluntary requirements are suspended

The first ESRS package included voluntary disclosures. In theory they were not mandatory, but in practice many companies included them out of caution. The Quick Fix suspends them in this initial phase. That reduces the workload and, above all, removes the "just in case" pressure. Companies report what is mandatory. Nothing more.

5. Greater interpretative clarity

During the first year many companies reported more than necessary for fear of misreading the rule. The Quick Fix brings greater clarity about what exactly is expected at each phase. That does not lower the requirement, but it reduces uncertainty. And when there is less ambiguity, there is less tendency to over-report.

From the Quick Fix to the simplified ESRS: what came next

The Quick Fix was an emergency solution, not the end of the road. In parallel, the EU has reformed the framework in depth:

• The Omnibus package. The Omnibus Directive (Directive (EU) 2026/470), in force since 18 March 2026, raised the CSRD thresholds to more than 1,000 employees and more than 450 million euros in net turnover, and moved the first reports to financial years starting on or after 1 January 2027. We analyse it in detail in our article on the Omnibus package.
• The simplified ESRS. Following the draft EFRAG delivered to the Commission in December 2025, the Commission adopted the delegated act containing the revised ESRS on 3 July 2026: it cuts more than 60% of the mandatory datapoints and more than 70% of all datapoints, removes voluntary disclosures and relaxes the materiality assessment with a top-down approach. It applies to financial years starting on or after 1 January 2027, with early adoption possible for 2026 financial years.

In other words: the Quick Fix gave breathing room in 2025 and 2026, and the structural simplification of the ESRS takes over from the 2027 financial year.

What does not change after the ESRS 2025 changes

Here is the important nuance.

The Quick Fix simplifies the start, but it does not reduce responsibility. Companies are still required to measure, structure and report ESG information rigorously. The only thing the regulator acknowledges is that this process needs a learning curve.

Put another way: the destination is the same. Only the speed changes.

In practice, this means that:

• Double materiality remains the axis that organises all reporting.
• ESG data collection continues to be cross-cutting, technical and demanding.
• The strategic narrative has to rest on coherent and consistent metrics.
• External assurance keeps its role as a credibility filter.

After the ESRS 2025 changes, market pressure remains intact

While Brussels adjusts the calendar, the market keeps looking at the numbers.

The Quick Fix may give room on the regulatory side, but investors, financial institutions and strategic partners have not lowered their expectations. They still need clear, solid information to assess risk, resilience and real transition capacity. In fact, many of the companies the Omnibus takes out of the CSRD plan to maintain or expand their reporting.

And what they ask for is not superficial.

They want to understand:

• How the decarbonisation pathway is evolving.
• Which ESG risks may hit financial results.
• What is happening in the value chain, especially on the social side.
• Whether transition plans are backed by real, measurable governance.

Technical compliance with the rule may be enough for the regulator, but not necessarily for capital. And that difference is what, in practice, is setting the real level of scrutiny.

Where the advantage is really won (or lost)

The first cycle after the Quick Fix is making something very clear: the complexity of reporting does not lie in the rule, but in how data is managed inside the company.

Today the advantage is technological.

Automating data collection, having all sources connected and ensuring traceability is no longer about "optimising processes". It is the difference between firefighting before the audit and working with control from the start.

Manglai connects the company's internal sources, organises the information according to the ESRS, automates metrics and uses its AI Copilot to spot inconsistencies before they become a problem. That translates into something very practical: less manual work, fewer errors, less time chasing data. And more time to analyse, decide and improve.

It is not just about complying with the CSRD. It is about keeping your sustainability report under control.

If you want to see how to fit all this into your reporting, explore our solution for the CSRD.

In the end, the ESRS 2025 changes do not make reporting simple. They just make it clearer where the real challenge lies. And in an environment where the demands will keep rising, having data well managed is not a luxury. It is a clear advantage.

Frequently asked questions about the ESRS 2025 changes

What do the ESRS 2025 changes and the Quick Fix involve?

The so-called "Quick Fix" is the delegated regulation that the European Commission adopted in July 2025 to ease the first application of the ESRS under the CSRD. It does not remove obligations, but eases the initial pace and depth of reporting during 2025 and 2026.

Do the ESRS 2025 changes reduce ESG reporting requirements?

No. They introduce gradualness, but keep the structural principles intact, such as double materiality and external assurance.

Does the Quick Fix remove the obligation to apply double materiality?

No. Double materiality remains the structural axis of the ESRS framework. Companies must assess both the impact of ESG factors on their business (financial materiality) and the impact of their activity on the environment (impact materiality). What changes is operational clarity and gradualness in some disclosures, not the methodological principle. The July 2026 revision does relax the assessment process, with a top-down approach, but it does not remove the principle.

Which companies are affected by these adjustments?

The group known as Wave One: the large companies that were already subject to the old NFRD and that report under the CSRD from the 2024 financial year. They were the first to start ESRS reporting and, therefore, the ones that most needed room to consolidate their measurement systems.

Is the level of assurance reduced with the Quick Fix?

No. The obligation of external assurance remains, at limited assurance level. Directive (EU) 2026/470 also removed the possibility of requiring reasonable assurance in the future, so limited assurance is the reference level. The quality, traceability and consistency of the data remain essential.

What really changes in practice for companies?

In practice, the changes translate into greater flexibility in the first year, materiality-based prioritisation, gradualness in the depth of the data and lower risk of regulatory over-interpretation. However, the need for consistent, auditable and traceable data remains intact.

Can a company comply without a technological tool?

It is possible, but operationally complex. ESG reporting under the ESRS means integrating multiple internal sources, coordinating departments, consolidating environmental, social and governance metrics and preparing for external assurance. Many companies turn to technological solutions to reduce manual errors, improve traceability and gain efficiency in reporting cycles.