{"id":14779,"date":"2026-09-28T12:15:02","date_gmt":"2026-09-28T10:15:02","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=14779"},"modified":"2026-09-28T12:22:05","modified_gmt":"2026-09-28T10:22:05","slug":"sustainability-reporting-the-new-european-scope-and-applicable-standards","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/sustainability-reporting-the-new-european-scope-and-applicable-standards\/","title":{"rendered":"SUSTAINABILITY REPORTING: THE NEW EUROPEAN SCOPE AND APPLICABLE STANDARDS"},"content":{"rendered":"\n<p>Following a period characterised by postponements, amendments and simplification measures, the main elements of the European framework for sustainability reporting are now in place.<\/p>\n\n\n\n<p>The reform implemented in 2026 significantly altered the approach originally envisaged by the Corporate Sustainability Reporting Directive (&#8216;CSRD&#8217;), reducing the number of companies subject to mandatory reporting whilst simultaneously simplifying the European Sustainability Reporting Standards (&#8216;ESRS&#8217;).<\/p>\n\n\n\n<p>At the same time, a voluntary European reporting standard was introduced, intended for companies not subject to the CSRD and also used to define the scope of information requirements along the value chain.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/09\/circolare-21-2026-sustainability-en-723x1024.jpg\" alt=\"Cover of RLVT Circular 21\/2026 on sustainability reporting: the new European CSRD scope and ESRS standards\" class=\"wp-image-14795\" width=\"542\" height=\"768\" srcset=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/09\/circolare-21-2026-sustainability-en-723x1024.jpg 723w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/09\/circolare-21-2026-sustainability-en-212x300.jpg 212w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/09\/circolare-21-2026-sustainability-en-768x1087.jpg 768w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/09\/circolare-21-2026-sustainability-en-100x142.jpg 100w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/09\/circolare-21-2026-sustainability-en.jpg 909w\" sizes=\"(max-width: 542px) 100vw, 542px\" \/><\/figure><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-black-background-color has-text-color has-background\" href=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/09\/Circolare-21_2026_sostenibilita-en-GB.pdf\" style=\"border-radius:8px\" target=\"_blank\" rel=\"noreferrer noopener\">Download newsletter<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p> <a href=\"https:\/\/www.rlvt.it\/en\/sustainability-reporting-the-new-european-scope-and-applicable-standards\/\" class=\"x-btn x-btn-mini x-btn-flat more-link\">Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[84,87],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sustainability Reporting 2026: CSRD Scope and New ESRS<\/title>\n<meta name=\"description\" content=\"Sustainability reporting after the 2026 CSRD reform: who must report, simplified ESRS and the voluntary standard. RLVT Circular 21\/2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rlvt.it\/en\/sustainability-reporting-the-new-european-scope-and-applicable-standards\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sustainability Reporting 2026: CSRD Scope and New ESRS\" \/>\n<meta property=\"og:description\" content=\"Sustainability reporting after the 2026 CSRD reform: who must report, simplified ESRS and the voluntary standard. 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