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ESRS Quick Fix: Transitional Relief for Companies

ESRS Quick Fix: Transitional Relief for Companies
  • 11/13/2025
  • Reading time 2 Minutes
Sustainability Sustainability

On November 10, 2025, the EU published Delegated Regulation (EU) 2025/1416 in the Official Journal. This so-called ESRS Quick Fix amends the original Regulation (EU) 2023/2772 and introduces important relief measures for Wave 1 companies, which have already been required to report under the Corporate Sustainability Reporting Directive (CSRD) since 2024.

What is the ESRS Quick Fix?

The Quick Fix is an adjustment to ESRS Set 1 designed to ease the burden on companies for the reporting years 2025 and 2026. Its objective is to reduce the considerable effort associated with sustainability reporting and to make the implementation of the European Sustainability Reporting Standards (ESRS) more practical.

Key changes at a glance

1. Amendment to Annex C of ESRS 1
The phase-in provisions have been expanded. Companies may omit disclosures relating to the following standards for 2025 and 2026, even if these have been assessed as material:

  • ESRS E4: Biodiversity and Ecosystems
  • ESRS S2: Workers in the Value Chain
  • ESRS S3: Affected Communities
  • ESRS S4: Consumers and End-Users

Disclosures regarding expected financial impacts may also be temporarily suspended.

2. Relief measures for all Wave 1 Companies
The transitional provisions now apply not only to companies with up to 750 employees, but to all Wave 1 companies.

3. New disclosure requirement (ESRS 2.17, as amended)
Companies that fully make use of the relief measures must disclose this transparently in their sustainability report. The new disclosure under ESRS 2.17 summarizes the topics that have been omitted.

4. Direct application in all EU Member States
As an EU regulation, the Quick Fix applies directly and does not require national implementation. The amendments enter into force three days after publication and apply to financial years starting on or after January 1, 2025.

What does the ESRS Quick Fix mean for companies?

The Quick Fix provides planning certainty and reduces the effort required for sustainability reporting. Companies can focus on already established disclosures and temporarily exclude more complex topics such as biodiversity or value chains. Important: the use of the relief measures must be clearly documented.

Companies should assess whether they can benefit from the transitional relief and, if necessary, adjust their ESRS strategy for 2025 and 2026. If you have questions regarding transitional provisions or the implementation of your sustainability reporting, our ESG team will be happy to advise you.

The Delegated Regulation (EU) 2025/1416 is available here.