Amended ESRS
July 2025
Building on CSRD โWave 1โ feedback and based on the mandate from the European Commission, EFRAG is proposing a simplified set of European Sustainability Reporting Standards (ESRS), reducing datapoints by 57% while retaining the core objectives of the EU Green Deal.
EFRAG encourages stakeholders to review the Exposure Drafts of the simplified ESRS and complete the public consultation survey before 29 September 2025.
Exposure Drafts July 2025
Each of the 12 Exposure Drafts is accompanied by a Log of Amendments which complements the Basis for Conclusions and a markup is available for the Amended Glossary (Appendix II).
Cross-Cutting Standards
| ๐ ESRS 1 โ General Requirements | ๐ ESRS 2 โ General Disclosures |
| Log of Amendments |
Environmental Standards
| ๐E1 โ Climate Change | ๐E2 โ Pollution | ๐ E3 โ Water | ๐ E4 โ Biodiversity & Ecosystems | ๐ E5 โ Resource Use & Circular Economy |
| Log of Amendments | Log of Amendments | Log of Amendments |
Social Standards
| ๐ S1 โ Own Workforce | ๐ S2 โ Workers in the Value Chain | ๐ S3 โ Affected Communities | ๐ S4 โ Consumers and End-users |
| Log of Amendments | Log of Amendments |
Governance Standard
| ๐ G1 โ Business Conduct |
Complete Your Reading:
๐ESRS Exposure Draft July 2025 Non-Mandatory-Illustrative-Guidance (NMIG)
๐ Amended ESRS Exposure Draft July 2025 Basis for Conclusions
Have your say on the amended ESRS before 29 September by completing the public consultation survey:
PUBLIC ONLINE CONSULTATION SURVEY (closed)
Public Consultation Survey in PDF
Explore More
PRESS RELEASE
PRESS RELEASE
ONE-PAGER BRIEFING
ONE-PAGER BRIEFING
Get in only one page all the necessary information on the revised set of ESRS in EFRAG's One-Pager Briefing!
FAQ
FAQ
Access the EFRAG's frequently asked questions.
SUMMARY OF STAKEHOLDERS'S INPUT
SUMMARY OF STAKEHOLDERS'S INPUT
Compiled overview of comments, suggestions, and concerns gathered from various stakeholders during outreach events and interviews, reflecting their collective perspectives and insights. Check out the summary!
FACTSHEET
FACTSHEET
Get an overiew of the key changes on our 2-pager factsheet.
Save the Date: Join EFRAG Outreach Events on the Revised ESRS Exposure Drafts
Stakeholders are invited to join EFRAGโs public outreach events in September 2025. The sessions aim to gather feedback on the Revised ESRS Exposure Drafts and complement the outcome of the ongoing public consultation survey, which is open until 29 September 2025.
EFRAG experts will present the main amendments to the revised ESRS while collecting feedback and discussing the changes with stakeholders. To ensure broad and balanced input, the sessions will involve national standard setters, business associations, financial institutions, investors and users, and civil society organisations. Further details on upcoming events, including programmes, additional co-hosts, and registration information, will be shared in due course.
10 September, 14:00โ17:00 CET (online) - with a focus on preparers.
Presentation Slides (PDF)Recording Programme
12 September, (hybrid, Paris) โ jointly organised with the Autoritรฉ des Normes Comptables (ANC).
15 September, (in-person, The Netherlands) - jointly organised with NBA en Raad voor de Jaarverslaggeving (RJ).
15 September, (hybrid, Madrid) โ jointly organised with ICAC.
17 September, (online) - with a focus on financial institutions and investors.
ProgrammePresentation Slides (PDF) Recording
18 September, (online) - with a focus on civil society organisations.
Presentation Slides (PDF) ProgrammeRecording
18 September, (online) โ jointly organised with the Accounting Standards Committee of Germany (ASCG/DRSC).
22 September, (online). Jointly organised with the Swedish Council for Sustainability and Financial Reporting.
23 September, (online)โ jointly organised with the Chartered Accountants Ireland.
24 September, (online) โ jointly organised with European Accounting Association (EAA).
ProgrammeRecordingPresentation Slides
24 September, (hybrid, Brussels) - with a focus on all stakeholders.
ProgrammeRecordingPresentation Slides
25 September, (hybrid, Milan) - jointly organised with Organismo Italiano di Contabilitร (OIC).
30 September, 11:00โ16:00 CET (hybrid, Luxembourg) โ jointly organised with the Luxembourg Chamber of Commerce and FEDIL.
Don't miss the opportunity to contribute further!
Field Test on Adequate Wage Methodology
EFRAG is now also conducting a targeted field test on the revised methodology for calculating adequate wages for non-EU employees under ESRS S1. Companies participating in the test will take part in dedicated working sessions between 8 and 26 September, supported by a tailored questionnaire. These sessions will explore the practical feasibility and clarity of the new non-EU wage hierarchy with the goal of ensuring transparency and comparability.
A dedicated questionnaire will be sent directly to the companies participating in the test to allow for their preparation. The working sessions will take place between 8 and 26 September. To confirm your interest in participating in the field test on adequate wages, please send an email to fieldtestadeqwages@efrag.org by August 18, 2025.
Field Test on Gross versus Net
EFRAG is now conducting a targeted field test on the new guidance for considering remediation, mitigation, and prevention actions in the Double Materiality Assessment (the โGross vs. Netโ issue). Companies participating in the test will take part in dedicated working sessions between 8 and 26 September, supported by a tailored questionnaire. These sessions will assess how the revised approach affects the DMA process and outcomes, ensuring greater consistency in application.
A dedicated questionnaire will be sent directly to the companies participating in the test to allow for their preparation. The working sessions will take place between 8 and 26 September. To confirm your interest in participating in the field test on โGross versus Netโ, please send an email to grossnetfieldtest@efrag.org by August 18, 2025. โฏ
Cost-Benefit Analysis to Support the ESRS Simplification
In parallel with the public consultation on the ESRS simplification, EFRAG has launched a cost-benefit analysis (CBA) conducted by external consultants.
The purpose of this CBA is to assess the potential costs and benefits of the proposed simplifications to the ESRS.
To support this analysis, the external consultants have developed an online survey that EFRAG is sharing to collect relevant CBA information.
We warmly invite interested stakeholders to participate to this online CBA survey. You can check the survey structure here. Please note that the deadline to submit your response is September 12th.
โน๏ธ Background
The ESRS adopted as Delegated Act (published in the Official Journal of the European Union 22 December 2023)
First set of draft ESRS provided to the European Commission (November 2022)
ESRS Exposure Drafts & Public Consultation (April 2022)
Sustainability reporting standards interim drafts (March 2022)
ESRS Simplification Project Page
Follow the project page to know more about the meetings and and latest updates on the ESRS simplification.