Invest Europe

Response to the European Commission Calls for Evidence on the revised European Sustainability Reporting Standards (ESRS) and sustainability reporting standard for voluntary use

Positions & consultation responses

01 Jun 2026

Sustainability reporting serves as a practical tool for investment decision‑making and value creation. As such, Invest Europe’s response to the revision of the ESRS and the voluntary standard highlights key priorities to ensure the framework remains coherent with the ongoing developments of SFDR 2.0, proportionate, usable and aligned with how sustainability reporting works in private capital and its investment universe, while being integrated across the investment lifecycle and focused on decision‑useful, comparable, and emerging information.