ESRS simplification
In 2025, EFRAG has been requested by Commissioner Albuquerque for its technical advice to modify the delegated act on European Sustainability Reporting Standards (ESRS).
EFRAG is expected to deliver its technical advice to the European Commission in the beginning of December 2025.
This project sets out EFRAG's work in this area. You can also find the key latest news on the Simplified ESRS webpage
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
| π ESRS 1 β General Requirements | π ESRS 2 β General Disclosures |
| Log of Amendments |
Environmental Standards
| πE1 β Climate Change | πE2 β Pollution | π E3 β Water | π E4 β Biodiversity & Ecosystems | π E5 β Resource Use & Circular Economy |
| Log of Amendments | Log of Amendments | Log of Amendments |
Social Standards
| π S1 β Own Workforce | π S2 β Workers in the Value Chain | π S3 β Affected Communities | π S4 β Consumers and End-users |
| Log of Amendments | Log of Amendments |
Governance Standard
| π G1 β Business Conduct |
Complete Your Reading:
Technical documents
πESRS Exposure Draft July 2025 Non-Mandatory-Illustrative-Guidance (NMIG)
π Amended ESRS Exposure Draft July 2025 Basis for Conclusions
π Annex II β ACRONYMS AND GLOSSARY OF TERMS
π Markup of Annex II compared to Delegated Act
π Public Consultation Survey July 2025 in PDF
Communication documents
ESRS Simplification Summary of Stakeholder Inputs, July 2025
Factsheet ESRS Simplification 2025
π¬ Watch the Informative Sessions
Get an overview of the key changes in the Simplified ESRS Draft Exposure Drafts compared to Set 1.
5 videos covering ESRS 1, ESRS 2, E, S & G are now live on our Youtube Channel Watch now!
π£ EFRAG Outreach Events on the Revised ESRS Exposure Drafts
EFRAGβs public outreach events took place in September 2025, bringing together stakeholders to provide feedback on the Revised ESRS Exposure Drafts. These sessions complemented the public consultation survey, which remained open until 29 September 2025.
During the events, EFRAG experts presented the main amendments to the revised ESRS and gathered perspectives from national standard setters, business associations, financial institutions, investors and users, and civil society organisations. The outreach series is now concluded, and all registration and programme information has closed.
The full list of events, including recordings and presentations for some events is available: Outreach events
π Recently Closed EFRAG Field Tests and Consultation Activities
Field Test on Adequate Wage Methodology
EFRAG has completed its targeted field test on the revised methodology for calculating adequate wages for non-EU employees under ESRS S1. The working sessions and questionnaire, conducted between 8 and 26 September 2025, focused on evaluating the clarity and practical feasibility of the new non-EU wage hierarchy. The call for participants closed on 18 August 2025.Field Test on Gross vs. Net in the DMA
The field test on the updated guidance for considering remediation, mitigation, and prevention actions in the Double Materiality Assessment has concluded. Participating companies joined September 2025 sessions to examine how the βGross vs. Netβ revisions may influence the DMA process. Registration for this test also closed on 18 August 2025.- CostβBenefit Analysis for ESRS Simplification
EFRAGβs external cost-benefit analysis supporting the ESRS simplification process is now closed. Stakeholders were invited to provide input through an online survey designed to gather insights on the expected impacts of the proposed simplifications. The deadline for submissions passed on 12 September 2025. You can check the survey structure here.
βΉοΈ 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)