Sustainability Reporting 2.0
Some called it simplification. Others saw it as a step back from climate ambition. And for some, it was simply a necessary move towards regulatory pragmatism.
Six months on, the landscape has already shifted.
CSRD has not disappeared, far from it, but it is entering a new phase of strategic adjustment. And across ESG departments, one question keeps coming up: What will sustainability reporting look like in the years ahead?
CSRD is evolving in real time
The first year of CSRD reporting acted as a reality check. Collecting hundreds of data points, mobilising dozens of internal contributors, navigating the complexity of double materiality… For many organisations, the challenge proved greater than expected.
The feedback from the field has been clear: the standards need to be simplified. This is precisely the mandate given to EFRAG with the ESRS “Set 2”: revise the standards, reduce the number of data points, clarify requirements and make the framework more operational for companies.
The first proposals move in that direction. Across several ESRS, between 50% and 80% of data points could be removed or made optional. Certain topics, such as water and biodiversity, could see their requirements significantly reduced.
At the same time, the structure of the standards is set to evolve:
- obligations more clearly identified,
- recommendations separated from disclosure requirements,
- methodological guidance moved outside the core text.
On the surface, the direction is straightforward: simplification. In practice, it opens a new phase of uncertainty.
Between simplification and regulatory uncertainty
Simplifying a standard does not simplify reality.
Today, ESG and finance teams are facing a paradox: they must continue structuring their reporting while knowing that the rules may still evolve. Should companies anticipate future standards? Should they remain strictly aligned with current ESRS? How can internal processes be adapted without having to rebuild everything in two years?
These decisions are becoming strategic, and they go far beyond reporting. Because behind the ESRS lies the entire architecture of ESG data: collection, reliability, governance, auditability.
These are no longer isolated concerns. They now involve ESG, finance, IT, HR, procurement and compliance teams alike.
A new step towards understanding CSRD 2.0
To shed light on these questions, kShuttle is hosting the 4th edition of kShuttle Connect on April 2nd, dedicated to ESRS Set 2.
Link to register (event in French)
For the first time, discussions will bring together:
- Anna Dauteuil , Senior Technical Manager at EFRAG
- Charlotte Jonchère , ESG Consulting and Audit Manager at RSM France
- Arielle Razat & Naouël Noury, kShuttle experts
A rare dialogue between a European standard-setter, an auditor and a reporting solutions provider.
The objective: to clarify what is really changing — and what companies should start anticipating today.
Because beyond the texts, the discussions will address very practical questions:
- how to prepare the transition from ESRS Set 1 to Set 2
- which data will actually remain essential
- how to structure reporting processes in an evolving regulatory environment
Find out more
kShuttle Connect | 4th Edition – CSRD 2.0: What’s Next for Sustainability Reporting?
📍 Courbevoie
🗓 April 2nd, 2026 – 8:30am to 12:30pm
A morning of discussions to understand, anticipate and structure the next steps in ESG reporting.
