Draft Simplified ESRS
In 2025, EFRAG was requested by the European Commissioner for Financial Services and the Savings and Investments Union, Maria Luís Albuquerque, to deliver a technical advice on how to simplify the delegated act on the European Sustainability Reporting Standards (ESRS) by November 2025.
Building on CSRD ‘Wave 1’ feedback and based on the mandate from the European Commission, EFRAG completed this simplification exercise at the end of November and published the draft amended ESRS on 3 December 2025, after an extensive input gathered that included 60 days of public consultation in the summer. The standards reduce significantly the reporting burden, while retaining the core objectives of the EU Green Deal.
Explore the draft simplified ESRS now!
Read EFRAG's Letter to Commissioner Maria Luis Albuquerque dated 2 December 2025.
Draft Simplified ESRS
November 2025
Cross-Cutting Standards
| 📄 ESRS 1 – General Requirements | 📄 ESRS 2 – General Disclosures |
Environmental Standards
| 📄E1 – Climate Change | 📄E2 – Pollution | 📄 E3 – Water | 📄 E4 – Biodiversity & Ecosystems | 📄 E5 – Resource Use & Circular Economy |
Social Standards
| 📄 S1 – Own Workforce | 📄 S2 – Workers in the Value Chain | 📄 S3 – Affected Communities | 📄 S4 – Consumers and End-users |
Governance Standard
| 📄 G1 – Business Conduct |
Complete Your Reading:
📄 Annex II – Acronyms and glossary of terms
📄 Markup versions of the draft simplified ESRS and Annex II
📄Explanatory Note of Article 29(b)(5) of the Accounting Directive
Access all documents and background publications related to the ESRS on the ESRS Knowledge Hub , your new interactive platform to master sustainability reporting.
Looking for a quick summary?
Access the draft simplified ESRS at a glance with our factsheets.
Discover now
ℹ️ Background information
The simplified ESRS Exposure Drafts (July 2025) and related publications(July 2025)
The ESRS adopted as Delegated Act (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)
Go to the ESRS Simplification project page to find all previous news items, meetings, events & field tests related to the ESRS process.
