JBCE Feedback on the Revision of the European Sustainability Reporting Standards (ESRS)

03/06/2026

JBCE welcomes the opportunity to provide feedback on the European Commission's proposed revision of the European Sustainability Reporting Standards (ESRS).

While supporting the European Union's objective of enhancing transparency and comparability through the Corporate Sustainability Reporting Directive (CSRD), JBCE believes that further improvements are needed to address implementation challenges, strengthen alignment with international standards, and reduce unnecessary reporting and assurance burdens on companies.

On a general note, JBCE’s position focuses:

• Further improvement of interoperability with ISSB standards.
• The flexible application of the provision of “information materiality” that allows undertakings to disclose supplementary non-material information where appropriate.
• The proportionate and consistent application of limited assurance, supported by clear interpretative guidance.
• Other technical and implementation improvements.

Asuka Yui

Policy Manager

Corporate Sustainability

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Download document: position paper