CSRD: the Quick Fix postpones certain ESRS requirements and expands transitional reliefs
November 10, 2025
From 10 November 2025, the Quick Fix to the European Sustainability Reporting Standards (ESRS) postponed certain disclosure requirements and expanded transitional reliefs for companies already subject to the Corporate Sustainability Reporting Directive (CSRD). The simplification reduces immediate reporting burdens but does not remove the growing demand for Environmental, Social and Governance (ESG) data from banks, customers and supply chains.
What changes under the Quick Fix?
The Quick Fix does not change the core principles of the CSRD. It acts mainly on timing and transitional provisions by postponing certain additional disclosure requirements and expanding phase-in reliefs already included in the ESRS, thereby reducing short-term reporting burdens for companies already subject to the rules.
How does it interact with the Stop-the-clock Directive?
The measure complements Directive (EU) 2025/794, known as the Stop-the-clock Directive, which had already postponed by two years the application of CSRD obligations for companies in the second and third waves.
What changes for SMEs outside the CSRD?
For companies that are not directly within the scope of the CSRD, including many Small and Medium-sized Enterprises (SMEs), simplification does not remove the need to collect Environmental, Social and Governance (ESG) information. Banks, larger customers and lead companies in supply chains may continue to request sustainability information as part of their credit, procurement and supply-chain processes.
What should the business do?
- companies directly subject to the CSRD should update their gap analysis, distinguishing immediate requirements from postponed requirements;
- the transitional period can be used to strengthen procedures, responsibilities and ESG data collection systems;
- SMEs outside the mandatory scope can adopt a proportionate set of indicators to respond consistently to information requests from banks and customers.
What are the main legal and administrative references?
Legal references: Directive (EU) 2022/2464 (CSRD); Commission Delegated Regulation (EU) 2023/2772 (ESRS); Directive (EU) 2025/794; Commission Delegated Regulation (EU) 2025/1416.
