Understanding the EU postponement of sector-specific ESRS

Martijn Lustig
Published on
February 22, 2024

The EU Commission delaying sector-specific ESRS mandatory reporting has caused worry in the food sector: Are all plans being pushed back? How will this affect your EU business? Find out below.

Postponement has no impact on

  • Mandatory reporting according to sector-agnostic ESRS, which apply from for every fiscal year starting on or after 1st of January 2024.
  • All companies other than Non-EU companies are still obligated to file according to these standards.

Impact of the postponement

  • No adoption of sector-specific standards until June 2026.
  • Postponement of adoption of general standards for large Non-EU Companies until 2026.
  • Criteria: > €150 mio. EU sales or an EU branch with > €40 mio sales
  • Reminder: reporting obligations for non-EU companies will only start to apply in 2028.


  • The delay is intended to allow companies more time to focus on implementing the first set of general ESRS, established on 31 July 2023.
  • Ensure more time available to develop sector-specific standards that enable comparisons between companies and are therefore a valuable source of information for investor.

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