Changes to the ESRS 2025: How the Quick Fix Affects Reporting in 2026

When the European Commission announced the Quick Fix, introducing changes to the ESRS in 2025, many companies interpreted 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 to prevent the first cycle from turning into an operational collapse.

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What exactly is the Quick Fix?

It is a targeted amendment to the first package of ESRS standards designed for companies already required to report under the CSRD. The European Commission understood that implementation was proving more complex than expected and decided to introduce technical adjustments to avoid an abrupt transition.

It does not change the framework. It does not redefine ambition. It simply provides more room to organize.

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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 involved adding new layers of information: more metrics, greater detail, and fewer transitional exemptions. The Quick Fix pauses that progression.

During 2025 and 2026, companies may maintain a reporting level similar to that of the first year, without automatically expanding scope. In practice, this means gaining time to consolidate measurement systems before increasing complexity.

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

Initially, many transitional measures were primarily designed for listed SMEs. Large Wave One companies had less flexibility.

These temporary relief measures — which allow simplification or postponement of certain disclosures — now also apply to large companies already required to report under the CSRD.

3. The most complex areas can be postponed

Some standards were particularly demanding from a technical standpoint, such as biodiversity (E4) or certain social aspects in the value chain (S2, S3, and S4). The reform allows these to be addressed more gradually in the first reporting cycles.

Flexibility is also maintained 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 during this initial phase.

This reduces workload and, above all, eliminates 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 due to fear of misinterpreting the regulation. The Quick Fix provides greater clarity about what is expected at each stage.

This does not lower the level of rigor, but it reduces uncertainty. And when ambiguity decreases, so does the tendency to over-report.

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What does not change after the ESRS 2025 updates

This is the key nuance.

The Quick Fix simplifies the starting phase but does not reduce responsibility. Companies are still required to measure, structure, and report ESG information rigorously. The regulator simply acknowledges that the process requires a learning curve.

In other words: the destination remains the same. Only the speed changes.

In practice, this means:

• Double materiality remains the organizing principle of all reporting.
• ESG data collection continues to be cross-functional, technical, and demanding.
• Strategic narratives must be supported by coherent and consistent metrics.
• Audit retains its role as a credibility filter.

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After the ESRS 2025 changes, market pressure remains intact

While Brussels adjusts the calendar, the market continues to look at the numbers.

The Quick Fix may provide regulatory breathing room, but investors, financial institutions, and strategic partners have not lowered their expectations. They still require clear and robust information to assess risk, resilience, and real transition capacity.

And what they are asking for is not superficial.

They want to understand:

• How the decarbonization pathway is evolving.
• Which ESG risks may impact financial performance.
• What is happening across the value chain, especially on social issues.
• Whether transition plans are backed by real and measurable governance.

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

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Where advantage is truly gained (or lost)

The first cycle after the Quick Fix is making one thing very clear: the complexity of reporting does not lie in the regulation itself, but in how data is managed within the company.

Today, the advantage is technological.

Automating data collection, connecting all internal sources, and ensuring traceability is no longer about “process optimization.” It is the difference between firefighting before an audit and working with control from the start.

Manglai connects internal data sources, organizes information according to ESRS, automates metrics, and uses its AI Copilot to detect inconsistencies before they become problems. The result is practical: less manual work, fewer errors, less time chasing data — and more time to analyze, decide, and improve.

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

Want to see how it works?

Try Manglai’s free demo.

In the end, the ESRS 2025 changes do not make reporting simple. They simply clarify where the real challenge lies. And in an environment where expectations will continue to rise, managing data properly is not a luxury. It is a clear competitive advantage.

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Frequently Asked Questions about the ESRS 2025 Changes

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

The so-called “Quick Fix” is the term used by the market to refer to the interpretative adjustments and simplification measures introduced during 2025 to facilitate the first application of the ESRS under the CSRD. It does not eliminate obligations, but introduces flexibility in the initial pace and depth of reporting.

Do the ESRS 2025 changes reduce ESG reporting requirements?

No. They introduce gradual implementation but maintain structural principles such as double materiality and audit.

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

No. Double materiality remains the structural core of the ESRS framework. Companies must assess both the impact of ESG factors on their business (financial materiality) and the impact of their activities on the environment and society (impact materiality).

What changes is operational clarity and gradual implementation in certain disclosures — not the methodological principle itself.

Which companies are affected by these adjustments?

All companies reporting under the CSRD using ESRS, particularly:

• Large companies not previously subject to the NFRD that begin reporting in 2026 for the 2025 financial year.
• Organizations undergoing their first full reporting cycle and consolidating ESG measurement systems.

Companies already accustomed to structured reporting generally absorb these adjustments more easily.

Is the level of audit reduced under the Quick Fix?

No. The obligation for external verification remains. The current requirement is limited assurance, with regulatory plans to evolve toward reasonable assurance in the future.

Data quality, traceability, and consistency remain essential.

What changes in practice for companies?

In practice, the changes translate into:

• Greater flexibility in the first reporting year.
• Materiality-based prioritization.
• Gradual depth of data.
• Lower risk of regulatory over-interpretation.

However, the need for consistent, auditable, and traceable data remains unchanged.

Can a company comply without a technological tool?

It is possible, but operationally complex. ESG reporting under ESRS requires:

• Integration of multiple internal data sources.
• Cross-departmental coordination.
• Consolidation of environmental, social, and governance metrics.
• Preparation for external audit.

Many companies are turning to technological solutions to reduce manual errors, improve traceability, and gain efficiency in reporting cycles.