--- title: "Revised ESRS 2026: 61% Fewer Mandatory Data Points for SMEs" description: The revised ESRS (Delegated Regulation (EU) 2026/1563) cut mandatory data points by 61%. What changes for SMEs, what remains and how to prepare. image: https://www.fiegenbaum.solutions/hubfs/pexels-cluster-images/10376245.jpg --- [Skip to content](https://www.fiegenbaum.solutions/en/blog/esrs-2025-simplified-sustainability-reporting-smes#main-content) [![Fiegenbaum Solutions Logo](https://www.fiegenbaum.solutions/hubfs/Branding/Fiegenbaum-Solutions_Logo.svg) ![Fiegenbaum Solutions Logo](https://www.fiegenbaum.solutions/hubfs/Branding/Fiegenbaum-Solutions_Logo.svg)](https://www.fiegenbaum.solutions/en/?hsLang=en) - [English](https://www.fiegenbaum.solutions/en/blog/esrs-2025-simplified-sustainability-reporting-smes) - [Deutsch](https://www.fiegenbaum.solutions/blog/esrs-vereinfachung-2026-was-die-68-reduzierung-der-datenpunkte-fuer-kmu-bedeutet) - Services - [Climate Risk Assessment](https://www.fiegenbaum.solutions/en/climate-risk-analysis-for-companies) - [VSME Report](https://www.fiegenbaum.solutions/en/vsme-reporting-for-smes) - [ESG Due Diligence VCs & Series A+](https://www.fiegenbaum.solutions/en/esg-due-diligence-vcs-series-a-startups) - [Product Carbon Footprint](https://www.fiegenbaum.solutions/en/product-carbon-footprint-lifecycle-assessment) - [Corporate Carbon Footprint](https://www.fiegenbaum.solutions/en/company-carbon-footprint-methods-tools-best-practice) - Solutions - [Materiality Screening](https://www.fiegenbaum.solutions/en/double-materiality-analysis-definition-process-best-practice#fs-screening) - [Atlas](https://atlas.fiegenbaum.solutions/en) - [Load Profile Check](https://atlas.fiegenbaum.solutions/en/lastgang-check) - [Pricing](https://www.fiegenbaum.solutions/en/esg-climate-consulting-fixed-prices-carbon-footprint-vsme-due-diligence-climate-risk) - [About me](https://www.fiegenbaum.solutions/en/about-me) - [Blog](https://www.fiegenbaum.solutions/en/blog) - [Contact](https://www.fiegenbaum.solutions/en/contact) ###### 10 min read # ESRS 2025: 68% Fewer Data Points for SMEs - Simplified Sustainability Reporting By: [Johannes Fiegenbaum](https://www.fiegenbaum.solutions/en/blog/author/johannes-fiegenbaum) on 9/21/25, 8:14 AM · Last updated October 6, 2026 [VSME](https://www.fiegenbaum.solutions/en/blog/tag/vsme) [ESRS & Omnibus](https://www.fiegenbaum.solutions/en/blog/tag/esrs-omnibus) ![Man working with a laptop and documents at a desk in a small office](https://www.fiegenbaum.solutions/hubfs/pexels-cluster-images/10376245.jpg) The new [ESRS standards](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en) (Delegated Regulation (EU) 2026/1563) significantly reduce the reporting burden for companies in scope, a full **61% fewer mandatory data points** (71% fewer including voluntary data points). This saves time, costs, and resources. Note the scope: after Omnibus I, the ESRS apply only to companies with more than 1,000 employees and more than €450 million net turnover, from financial year 2027; SMEs report voluntarily under the VSME-based standard. Instead of covering all possible topics, you can focus on the truly relevant points. A simplified materiality analysis and clearer guidelines make implementation much more manageable. **The key benefits for you:** - **Fewer reporting obligations:** Focus on core data, no unnecessary details. - **Clear structure:** Distinction between mandatory and voluntary disclosures. - **Time savings:** Up to 40% less effort for reports. - **Flexibility:** Detailed information can be moved to appendices. These changes not only make it easier to meet [CSRD requirements](https://www.fiegenbaum.solutions/en/csrd-report-2025-contents-deadlines-implementation-explaine?hsLang=en) but also create space for targeted sustainability strategies. Now is the ideal time to adapt your processes and make optimal use of the new standards. ## Most Important Changes in the Simplified ESRS The revised ESRS standards bring tangible relief for German SMEs in sustainability reporting. The reforms create a more efficient and clearer reporting environment. Here are the key adjustments at a glance: ### Reduced Reporting Obligations The new regulations focus on significant streamlining: Instead of comprehensive collection of all possible data, only core data is now at the center. There is a clear distinction between **essential** and **additional** information. Companies only need to report on topics that are actually present and implemented in their organization. Areas without concrete guidelines are excluded from reporting obligations. Another advantage: Within a topic area, companies can specifically select relevant information instead of considering all data points of a standard. Reporting will now focus on governance, implemented measures, and measurable results. Planned but not yet realized initiatives remain excluded. ### Simplified Double Materiality Analysis A central step in relieving SMEs is the revision of the [materiality analysis](https://www.oecd.org/corporate/due-diligence-guidance-for-responsible-business-conduct.htm). This is now derived directly from the business model. For example: A logistics company no longer needs to elaborate extensively on why climate change is relevant to its business, this connection is obvious. The introduction of a **burden of proof reversal** further simplifies the process. Companies now only need to justify why an obviously relevant topic is **not** material. This saves time and significantly reduces analysis effort. Additionally, the **thresholds for materiality assessment** have been clarified. Instead of subjective assessments, clear, quantitative criteria are now used. This ensures more consistent and better traceable results. ### Improved Clarity and User-Friendliness The new standards place great emphasis on a user-friendly structure. An optional executive summary provides stakeholders with a quick overview, while detailed information can be provided in appendices. The **modular reporting structure** enables SMEs to create their reports step by step. Important topics can be addressed first, while less urgent points can be added later. Additionally, **standardized templates and examples** are available, providing companies with clear guidance. Instead of laboriously interpreting abstract requirements, they can orient themselves to proven patterns. Another advantage: The **harmonization with existing frameworks** such as the [EU Taxonomy](https://www.fiegenbaum.solutions/en/blog/eu-taxonomy-checklist-for-companies?hsLang=en) reduces duplicate work. Data already collected for other compliance requirements can flow directly into ESRS reporting. This makes the entire process significantly more efficient and practical for SMEs. ## Implementation Steps for SMEs After examining the key changes, the question arises of how SMEs can practically implement the new standards. The simplified ESRS implementation requires targeted adaptation of internal processes to proceed efficiently and purposefully. ### Optimize Data Collection Systems The first step is adapting existing data collection processes to the new requirements. Instead of extensive and often redundant data collections, the focus is now on the truly relevant core data points. Review your ESG data sources and remove superfluous information to increase efficiency. Another important point: Link different data streams to avoid duplicate entries. Many SMEs already collect sustainability data, whether for the EU Taxonomy or internal environmental management systems. This existing data can flow directly into ESRS reporting, minimizing additional effort. An advantage of the new standards is that reporting is only required on already implemented measures. Planned but not yet realized initiatives can remain excluded. With [modular systems](https://www.fiegenbaum.solutions/en/blog/unlocking-long-term-value-esg-data-business-success?hsLang=en), you can set priorities and gradually improve data quality. ### Determine Material Topics The simplified double materiality analysis occurs in three phases: - **Phase 1:** Analysis of the business model, value chain, and locations. - **Phase 2:** Identification of specific impacts, risks, and opportunities for each topic. - **Phase 3:** Assessment of materiality based on financial and impact-related criteria. This structured approach helps focus on the topics that are most important for the company and its stakeholders. ### Use New Reporting Options The revised ESRS standards offer SMEs more flexibility to reduce reporting effort and improve communication with stakeholders. An optional executive summary allows you to compactly summarize key findings, while detailed information can be provided in appendices. Focus initially on the most important topics and add less urgent aspects later. Templates can help avoid interpretation gaps and maintain consistency. Topic-specific reporting focuses on relevant information and creates a solid foundation for a future-oriented [ESG strategy](https://www.fiegenbaum.solutions/en/blog/developing-effective-esg-strategy-analysis-implementation?hsLang=en). With these measures, you can efficiently implement the new standards while advancing your sustainability goals. ## Business Benefits of ESRS Simplification The adjustments to the ESRS standards bring numerous benefits for German SMEs. With the 71 per cent reduction in mandatory and voluntary data points, new opportunities emerge that go far beyond mere compliance with regulations. The revised standards not only create capacity for strategic sustainability projects but also improve internal processes. ### Use Time and Resources More Efficiently The simplified ESRS standards lead to noticeable savings in time and costs. Initial feedback from practice shows that companies could need up to **40% less time** for creating their [sustainability reports](https://www.un.org/sustainabledevelopment/sustainable-development-goals/). This gained time can flow specifically into other important business areas. Another advantage lies in more efficient data collection. Instead of getting lost in extensive documentation, companies can focus on truly relevant information. The ability to move detailed information to appendices additionally reduces administrative effort. The new top-down method in [materiality analysis](https://www.fiegenbaum.solutions/en/double-materiality-analysis-definition-process-best-practice?hsLang=en) also saves time by dispensing with complex bottom-up approaches. ### Strategically Expand ESG Strategy The clearer structure of the new standards makes it easier for SMEs to develop a well-thought-out and effective sustainability strategy. The separation between mandatory and voluntary disclosures enables targeted allocation of resources to topics relevant to their own business model. This puts the integration of ESG aspects at the center of the business model, sustainability is no longer seen just as a mandatory task, but as an opportunity for long-term value creation. The focus on the so-called PAT principle (Policies, Actions, Targets) helps companies set realistic goals and systematically pursue them. ### Clear and Effective Stakeholder Communication The simplifications of the ESRS standards also have a positive impact on communication, both internally and externally. Shorter, more concise reports make it easier for investors, customers, and other stakeholders to quickly understand and evaluate the information provided. This improved comprehensibility strengthens stakeholder trust and engagement. Investors can better assess ESG risks and opportunities, while customers can more clearly understand sustainability measures. Additionally, companies that adopt the new standards early position themselves as pioneers. They benefit from better access to sustainable financing sources and are better prepared for future regulatory requirements. Structured reporting helps minimize [ESG risks](https://www.fiegenbaum.solutions/en/blog/physical-risks-and-transition-risks-how-to-assess-climate-risks?hsLang=en) and optimally utilize opportunities. ## Next Steps Building on the previous implementation steps, I show you how to concretely integrate the new ESRS requirements into your processes. The revised ESRS reduce mandatory data points by 61% compared to Set 1 (71% including voluntary ones), offering German SMEs an excellent opportunity to make their sustainability reporting more efficient and targeted. **The first step**? Start with a thorough inventory of your current data collection. This way, you can determine which information remains relevant under the new requirements. ### Immediate Implementation Measures - **Adapt IT systems and data collection:** Before the first financial year under the revised ESRS, 2027 for companies in scope, your systems should be optimized to effortlessly meet the new requirements. Use the **simplified materiality analysis** to focus on truly relevant ESG topics. - **Revise ESG strategy:** Parallel to technical adaptation, it's worth realigning your sustainability strategy. You can directly invest the gained efficiency into improving your [ESG performance](https://www.fiegenbaum.solutions/en/blog/7-key-esg-metrics-2025?hsLang=en). A clear roadmap with milestones until the start of financial year 2027 helps you structure and target the transformation process. These steps complement the previously described adaptations of your data systems and materiality analysis. The simplification of ESRS is more than just a regulatory adjustment, it's a strategic opportunity. Companies that act now can not only operate more sustainably but also secure a clear [competitive advantage](https://www.fiegenbaum.solutions/en/blog/7-key-benefits-sustainability-business-success?hsLang=en). Use this opportunity to achieve your sustainability goals more effectively. ## FAQs 1\. How can SMEs use the 61% fewer data points of the revised ESRS (2026) to optimize their sustainability strategy? The **61%** reduction in mandatory reporting obligations opens up opportunities for small and medium-sized enterprises (SMEs) to make their sustainability strategy leaner and more effective. By focusing on truly relevant and central data, companies can not only save time and resources but also increase the meaningfulness and precision of their reports. With the simplified structure of the revised ESRS, it becomes significantly easier for SMEs to integrate sustainability goals into their business strategy. The result? Strengthened company resilience and potentially increased trust from investors and business partners. This simplification offers you the opportunity to focus specifically on the topics that matter most to your [company and stakeholders](https://www.fiegenbaum.solutions/en/blog/materiality-assessment-smes-esg-compliance-growth?hsLang=en). 2\. How can SMEs adapt their data collection systems to the simplified ESRS standards? To benefit from the simplified ESRS standards, you as SMEs in Germany should first carefully examine the revised requirements. This way, you can better understand the changes and the significant 61% reduction in mandatory data points. The next step is to conduct a **inventory of your current data collection systems**. This helps identify potential weaknesses or areas with improvement potential. Based on this analysis, you can specifically adapt your systems, for example, through **automation** or the **integration of new data sources**. This allows efficient implementation of reduced reporting obligations. Important: Make sure you fully comply with the new requirements to ensure [compliance and facilitate the entire reporting process](https://www.fiegenbaum.solutions/en/blog/demystifying-esrs-a-comprehensive-guide-to-european-sustainability-reporting-standards-and-csrd-disclosure-requirements?hsLang=en). Those who act early can not only save resources but also strategically better align sustainability reporting. 3\. How do SMEs benefit from the simplified double materiality analysis and how can it be implemented? The simplified double materiality analysis brings tangible benefits to **small and medium-sized enterprises (SMEs)**. It helps prioritize sustainability topics in a targeted manner, identify risks early, and make strategic planning more effective. This allows companies to fulfill their reporting obligations more easily and with fewer resources. In practice, the analysis is implemented through structured data evaluation, involvement of relevant stakeholders, and use of simplified ESRS standards. This approach enables SMEs to efficiently manage new requirements while creating [Materiality Assessment for SMEs: From ESG Compliance to Growth](https://www.fiegenbaum.solutions/en/blog/materiality-assessment-smes-esg-compliance-growth?hsLang=en). Next step Turn climate risk or ESG data into a decision? In a 30-minute intro call we map where your biggest lever is, with no obligation. [Book an intro call](https://www.fiegenbaum.solutions/en/contact?hsLang=en) ![Johannes Fiegenbaum](https://www.fiegenbaum.solutions/hubfs/Johannes_07-modified.png) ### Johannes Fiegenbaum ESG and sustainability consultant based in Hamburg, specialised in VSME reporting, carbon accounting and climate risk analysis. Works with mid-sized companies, investors and financial institutions, and developed the VSME reporting software VSEasy together with clients. [More about](https://www.fiegenbaum.solutions/en/about-me?hsLang=en) Related articles ## You may also like ### [EU Taxonomy EU ESG Reporting 2026: Which CSRD Rules Apply to Your Company? \[Free Checklist\] Since the omnibus package became law, the questions that matter about EU ESG reporting have changed: who is still in scope, what an EU ESG report has to contain, and when the ... 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