Brussels, Aug. 4 – The European Financial Reporting Advisory Group (EFRAG) today published streamlined Exposure Drafts of the European Sustainability Reporting Standards (ESRS), slashing mandatory datapoints by 57 % and total disclosures by 68 % to ease corporate reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD). 

Prompted by the European Commission’s March 2025 Omnibus request, the revisions simplify double materiality assessments, clarify and harmonize wording, eliminate all voluntary disclosures and introduce targeted cost-relief exemptions for companies facing disproportionate effort. Overall, the length of the ESRS has been trimmed by more than 55 %. 

A 60-day public consultation runs from 31 July to 29 September 2025, accompanied by outreach events and field tests, ahead of EFRAG’s final technical advice due to the Commission by 30 November 2025. “These changes deliver a more focused, usable sustainability reporting system that remains ambitious without overburdening companies,” said Patrick de Cambourg, Chair of EFRAG’s Sustainability Reporting Board. 

Chiara Del Prete, Chair of the EFRAG Sustainability Reporting Technical Expert Group, added: “Built on extensive stakeholder dialogue, these Exposure Drafts reflect lessons learned and address the most pressing simplification needs. We welcome continued feedback to refine and finalize the standards.” 

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