Delegated Regulation (EU) 2026/1563 enters into force on 10 November 2026 and is mandatory for financial years beginning on or after 1 January 2027, meaning statements published in 2028 for a calendar-year financial year. For the 2026 financial year, a company may apply it early from 10 November 2026 or retain the 2023 standards with or without 8 reliefs.
Read the source article: Revised ESRS 2026: choose your standards before year-end