Article 2 of Regulation 2026/1563 allows a company whose financial year begins in 2026 to choose either the 2023 ESRS as amended by the 2025 quick fix, early application of the revised ESRS or the 2023 ESRS with 8 reliefs drawn from the revised standards. The company must clearly state in its report which version it applies.
Read the source article: Revised ESRS 2026: choose your standards before year-end