EFRAG submits technical advice on draft simplified ESRS to the European Commission
EFRAG submits technical advice on draft simplified ESRS to the European Commission
In February 2025, the European Commission (EC) released a set of proposed changes to simplify sustainability and due diligence reporting (‘Omnibus I’), including simplifying European Sustainability Reporting Standards (ESRS) issued in December 2023. Following public consultation which ended in September 2025, EFRAG has delivered its final technical advice to the EC with 12 draft simplified ESRSs on 3 December 2025.
The revised standards as proposed may be accessed here. EFRAG has also prepared a series of ‘factsheets’ which summarise the changes by each ESRS.
Check out BDO's article for further details on the main simplifications and next steps:
EFRAG submits technical advice on draft simplified ESRS to the European Commission
The revised standards as proposed may be accessed here. EFRAG has also prepared a series of ‘factsheets’ which summarise the changes by each ESRS.
Check out BDO's article for further details on the main simplifications and next steps:
EFRAG submits technical advice on draft simplified ESRS to the European Commission