Simplified ESRS

In parallel with the Omnibus Proposals EFRAG received a mandate from the EC to develop a technical advice on draft simplified ESRS. As a consequence, EFRAG focused its work as from March 2025 on the development of draft simplified ESRS. EFRAG published on 30 July 2025 for public consultation the Exposure Drafts on Simplified ESRS with a two-month comment period. EFRAG delivered its technical advice on draft simplified ESRS on 30 November 2025. The EC will perform its own due process resulting in adopting simplified ESRS as delegated Act. Once adopted simplified ESRS will replace the first set of ESRS (2023 ESRS) and apply to companies in the scope of the CSRD amended by the Omnibus Directive. A selection has been made of the key historical documents that give insight to the development of 2023 ESRS.