EFRAG releases conference report on Draft Simplified ESRS

EFRAG has published the summary report on its conference EFRAG unveils Draft Simplified ESRS: A European Milestone for Sustainability Reporting, which took place on 4 December 2025 in Brussels. The report summarises key points on the new simplified ESRS, as delivered to the European Commission, drawing on presentations by speakers and discussions during the panel sessions.

Benoit Jaspar, EFRAG Administrative Board President, delivered a welcome address and introduced Tim Mohin, Partner and Director at BCG, who moderated the two panels for the day.

Panel 1 | Technical Advice Presentation – Part 1: Cross-Cutting

Chiara Del Prete, EFRAG SR TEG Chair, outlined the main changes to the cross-cutting standards ESRS 1 and ESRS 2. The following EFRAG SRB members then presented on important aspects of these standards: Wim Bartels, Simon Braaksma, Kristian Koktvedgaard, and Laurence Rivat.

Panel 2 | Technical Advice Presentation – Part 2: Topical Standards

Chiara Del Prete provided an overview of the changes to the topical standards. Pedro Faria, Gemma Sanchez Danes, and Abi Levrau introduced the main revisions to environmental (E), social (S), and governance (G) standards respectively.

Both panel discussions were followed by questions from the audience.

The ESRS Knowledge Hub - a platform bringing together all ESRS-related materials, including the interactive 2023 ESRS and VSME - was then launched before the keynote speeches from:

  • Patrick de Cambourg, EFRAG SRB Chair
  • Maria Luís Albuquerque, European Commissioner for Financial Stability, Financial Services and the Capital Markets Union

Download the Report

Explore other conference resources