Historical Documents

Follow the history of the first set of ESRS and discover the key documents. The 2023 ESRS should be replaced in 2026 by simplified ESRS once adopted as delegated act by the EC.

Following its agenda consultation in 2021, whereby connectivity was the top-ranked topic for EU stakeholders, EFRAG initiated a research project on the connectivity between financial reporting and sustainability reporting. Sustainability reporting under (ESRS and ISSB Standards) complement traditional financial reporting. The connectivity of reported information reduces duplicative reporting and leads to a coherent annual report.

In order to enhance interoperability with international standards EFRAG provide contributions to public consultations on international initiatives.

Following the Omnibus Proposals EFRAG’s work on the draft ESRS for Non-EU Groups was put on hold and the draft Exposure Draft was stabilised. No public consultation took place. The document is provided for information purposes only under the understanding that it does not represent an official position of EFRAG.

Following the Omnibus Proposals EFRAG’s technical advice on draft ESRS for listed small and medium sized enterprises (LSME) was not submitted to the EC. The documents are provided for information purposes under the understanding that it does not represent an official position of EFRAG.

Following the Omnibus Proposals EFRAG’s sector work was put on hold and the relevant documents were stabilised on the basis of the work performed at that stage. No public consultation took place. Documents are provided for information purposes only under the understanding that they do not represent an official position of EFRAG.

The EC will provide a delegated act on simplified ESRS following its due process on basis of EFRAG’s technical advice on draft simplified ESRS. Only the delegated act applies directly to companies in the scope of the amended CSRD.

Following the Omnibus Proposals EFRAG’s work on transition plan (as implementation guidance) was put on hold and the draft document was stabilised. No public feedback took place. The document is provided for information purposes only under the understanding that it does not represent an official position of EFRAG.

Follow the history of the VSME project and discover the key documents selected in relation to the VSME standard and its supporting VSME ecosystem.