{"id":402982,"date":"2026-07-21T13:47:30","date_gmt":"2026-07-21T11:47:30","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=402982"},"modified":"2026-07-21T13:47:36","modified_gmt":"2026-07-21T11:47:36","slug":"simplification-of-sustainability-reporting-and-standards-for-voluntary-use-by-smes","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/simplification-of-sustainability-reporting-and-standards-for-voluntary-use-by-smes\/","title":{"rendered":"Simplification of sustainability reporting and standards for voluntary use by SMEs"},"content":{"rendered":"
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Pursuant to Directive (EU) 2026\/470 of 24 February (Omnibus I), the Commission has adopted a delegated regulation amending sustainability reporting standards (ESRS) and another that includes sustainability reporting standards for voluntary use by SMEs in the value chain of large undertakings that are subject to mandatory sustainability reporting. The amended European sustainability reporting standards will apply from the 2027 financial year, although large companies may choose to adopt them from the 2026 financial year.<\/p>\n\n\n\n

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Autor\/s<\/div>\n
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\n <\/span>\n Reyes Pal\u00e1<\/span>\n – Academic Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

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Category<\/div>\n

\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

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Areas and sectors<\/div>\n

\n <\/span>\n Sustainability<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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Reyes Pal\u00e1<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n rpala@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\n Banking and Finance, <\/a>\n Capital Markets, <\/a>\n Corporate and M&A<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n
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Reyes Pal\u00e1<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n rpala@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\n Banking and Finance, <\/a>\n Capital Markets, <\/a>\n Corporate and M&A<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n <\/div>\n <\/div>\n
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Pursuant to Directive (EU) 2026\/470 of 24 February (Omnibus I), the Commission has adopted a delegated regulation amending sustainability reporting standards (ESRS) and another that includes sustainability reporting standards for voluntary use by SMEs in the value chain of large undertakings that are subject to mandatory sustainability reporting. The amended European sustainability reporting standards will apply from the 2027 financial year, although large companies may choose to adopt them from the 2026 financial year.<\/p>\n","protected":false},"featured_media":390686,"template":"","publicacion_categoria":[126],"class_list":["post-402982","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nSimplification of sustainability reporting and standards for voluntary use by SMEs - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"Pursuant to Directive (EU) 2026\/470 of 24 February (Omnibus I), the Commission has adopted a delegated regulation amending sustainability reporting standards (ESRS) and another that includes sustainability reporting standards for voluntary use by SMEs in the value chain of large undertakings that are subject to mandatory sustainability reporting. 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