The simplified ESRS, explained

The European Commission adopted the simplified ESRS on July 3, 2026–cutting over 60% of data points from the original standards. But the requirements are still complex, spanning climate, pollution, water, workforce, and governance disclosures across hundreds of remaining data points and thousands of pages of guidance.

In this guide, Watershed's policy experts break down the simplified ESRS standard by standard, so you can assess what applies to your company and build your compliance strategy. Plus, you'll get more than a summary of the rules–you'll get expert interpretation of what each requirement means in practice and where companies should focus first.

What's inside:

• How the ESRS relate to the CSRD and who's in scope
• The double materiality assessment: what it requires and how the new top-down approach works
• Standard-by-standard breakdowns covering E1 (Climate), E2 (Pollution), E3 (Water), E5 (Resource use), S1 (Own workforce), and G1 (Business conduct) with expert perspective on the requirements that matter most
• Key disclosure requirements, metrics, and phase-in timelines for each standard
• Actionable next steps to start preparing now