EQS Regulatory Updates: 17. April 2026

Modified on Fri, 24 Apr at 2:26 PM

VOLUNTARY STANDARD
A voluntary sustainability standard (VS) is taking shape

A VS for companies up to 1,000 employees may be adopted as early as June — closely based on the VSME, with no additional datapoints and limits on value chain data requests.

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EU TAXONOMY
Two phases of change to keep in view

Phase 1 (in force): simplified disclosure templates, a 10% materiality threshold, OpEx relief.
Phase 2 (from 2027): revised technical screening criteria and reformed DNSH requirements.

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CALIFORNIA
Scope 3 reporting may be phased in

CARB is weighing three rollout models for large-company Scope 3 disclosure. Methodological flexibility — spend-based, activity-based, supplier-specific — looks likely to be retained.

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CHINA
A new climate standard sends a strong signal

China's Ministry of Finance launched the country's first climate disclosure standard in late 2025, aligned with international approaches and explicitly recognising double materiality.

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NOW LIVE IN THE EQS SUSTAINABILITY COCKPIT

NEW FEATURE
Simplified ESRS Draft now available

The EFRAG Simplified ESRS Draft (Nov 2025) is live for new reports. Choose between ESRS Delegated Act (2023) and Simplified ESRS Draft — note the standard remains in draft until mid-2026.

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NEW FEATURE
The CO₂ Reduction Planner is live

Set targets, model scenarios, link measures to emission sources and build a financial business case — CapEx, OpEx, ROI and carbon prices included.

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