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ESRS in German: What Went Wrong in 2023 and What Now Applies with the ESRS 2026

The revised ESRS (Delegated Regulation (EU) 2026/1563) have been in the Official Journal of the EU since Monday, 21 September 2026, in German as well. They enter into force on 10 November 2026 and apply at the latest to financial years starting on or after 1 January 2027. The German version is not the final word yet: the terminology proposals from DRSC and AFRAC could not be incorporated in time, and a corrigendum is planned for October/November 2026. Anyone who saw "policies" suddenly turn into "Strategien" in 2023 knows why a closer look pays off.

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