Project: Simplified ESRS
Description
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 A selection has been made of the key historical documents that give insight to the development of 2023 ESRS.
Related Files: Technical Advice
EFRAG Cover Letter
pdfFile-Size : 488 KB
ESRS 1
pdfFile-Size : 1 MB
ESRS 1 (markup)
pdfFile-Size : 1 MB
ESRS 2
pdfFile-Size : 1 MB
ESRS E1
pdfFile-Size : 877 KB
ESRS E1 (markup)
pdfFile-Size : 908 KB
ESRS E2
pdfFile-Size : 529 KB
ESRS E2 (markup)
pdfFile-Size : 316 KB
ESRS E3
pdfFile-Size : 526 KB
ESRS E3 (markup)
pdfFile-Size : 339 KB
ESRS E4
pdfFile-Size : 541 KB
ESRS E4 (markup)
pdfFile-Size : 498 KB
ESRS E5
pdfFile-Size : 624 KB
ESRS E5 (markup)
pdfFile-Size : 343 KB
ESRS S1
pdfFile-Size : 923 KB
ESRS S1 (markup)
pdfFile-Size : 811 KB
ESRS S2
pdfFile-Size : 566 KB
ESRS S2 (markup)
pdfFile-Size : 550 KB
ESRS S3
pdfFile-Size : 515 KB
ESRS S3 (markup)
pdfFile-Size : 544 KB
ESRS S4
pdfFile-Size : 535 KB
ESRS S4 (markup)
pdfFile-Size : 548 KB
ESRS G1
pdfFile-Size : 566 KB
ESRS G1 (markup)
pdfFile-Size : 389 KB
ESRS ANNEX II
pdfFile-Size : 1 MB
ESRS ANNEX II (markup)
pdfFile-Size : 714 KB
Draft Amended ESRS - Basis for Conclusions
pdfFile-Size : 3 MB
Cost-benefit Analysis on Draft Amended ESRS
pdfFile-Size : 2 MB
Explanatory Note on Article 29b and its Annex
pdfFile-Size : 1 MB
Log of Amendments and Comparative Tables: Technical Advice
Complementary materials supporting the Drafts Simplified ESRS.
Log of Amendments 2025 December ESRS 1
pdfFile-Size : 2 MB
Comparative Table 2025 December ESRS 1
pdfFile-Size : 2 MB
Log of Amendments 2025 December ESRS 2
pdfFile-Size : 2 MB
Comparative Table 2025 December ESRS 2
pdfFile-Size : 1 MB
Log of Amendments 2025 December ESRS E1
pdfFile-Size : 1 MB
Comparative Table 2025 December E1
pdfFile-Size : 1 MB
Log of Amendments 2025 December ESRS E2
pdfFile-Size : 1 MB
Comparative Table 2025 December E2
pdfFile-Size : 952 KB
Log of Amendments 2025 December ESRS E3
pdfFile-Size : 1 MB
Comparative Table 2025 December E3
pdfFile-Size : 801 KB
Log of Amendments 2025 December ESRS E4
pdfFile-Size : 1 MB
Comparative Table 2025 December E4
pdfFile-Size : 1 MB
Log of Amendments 2025 December ESRS E5
pdfFile-Size : 1 MB
Comparative Table 2025 December E5
pdfFile-Size : 850 KB
Log of Amendments 2025 December ESRS S1
pdfFile-Size : 2 MB
Comparative Table 2025 December S1
pdfFile-Size : 2 MB
Log of Amendments 2025 December ESRS S2
pdfFile-Size : 1 MB
Comparative Table 2025 December S2
pdfFile-Size : 1 MB
Log of Amendments 2025 December ESRS S3
pdfFile-Size : 1 MB
Comparative Table 2025 December S3
pdfFile-Size : 1 MB
Log of Amendments 2025 December ESRS S4
pdfFile-Size : 1 MB
Comparative Table 2025 December S4
pdfFile-Size : 1 MB
Log of Amendments 2025 December ESRS G1
pdfFile-Size : 900 KB
Comparative Table 2025 December G1
pdfFile-Size : 632 KB
Log of Amendments 2025 December ESRS ANNEX II
pdfFile-Size : 1 MB
Comparative Table 2025 December ANNEX II
pdfFile-Size : 1 MB
Related Files: Exposure Drafts
ESRS 1 (Draft Simplified)
pdfFile-Size : 809 KB
ESRS 1 - Log of Amendments
pdfFile-Size : 2 MB
ESRS 2 (Draft Simplified)
pdfFile-Size : 767 KB
ESRS 2 - Log of Amendments
pdfFile-Size : 1 MB
ESRS E1 (Draft Simplified)
pdfFile-Size : 688 KB
ESRS E1 - Log of Amendments
pdfFile-Size : 2 MB
ESRS E2 (Draft Simplified)
pdfFile-Size : 484 KB
ESRS E2 - Log of Amendments
pdfFile-Size : 1 MB
ESRS E3 (Draft Simplified)
pdfFile-Size : 452 KB
ESRS E3 - Log of Amendments
pdfFile-Size : 689 KB
ESRS E4 (Draft Simplified)
pdfFile-Size : 508 KB
ESRS E4 - Log of Amendments
pdfFile-Size : 931 KB
ESRS E5 (Draft Simplified)
pdfFile-Size : 508 KB
ESRS E5 (Draft Simplified)
pdfFile-Size : 484 KB
ESRS E5 - Log of Amendments
pdfFile-Size : 1 MB
ESRS S1 (Draft Simplified)
pdfFile-Size : 725 KB
ESRS S1 - Log of Amendments
pdfFile-Size : 1 MB
ESRS S2 (Draft Simplified)
pdfFile-Size : 524 KB
ESRS S2 - Log of Amendments
pdfFile-Size : 804 KB
ESRS S3 (Draft Simplified)
pdfFile-Size : 550 KB
ESRS S3 - Log of Amendments
pdfFile-Size : 1 MB
ESRS S4 (Draft Simplified)
pdfFile-Size : 522 KB
ESRS S4 - Log of Amendments
pdfFile-Size : 766 KB
ESRS G1 (Draft Simplified)
pdfFile-Size : 1 MB
ESRS G1 - Log of Amendments
pdfFile-Size : 1 MB
Background Information: Mandate from the EC
EFRAG progress report 20 June
pdfFile-Size : 560 KB
Letter EC on ESRS progress report 1 July 2025
pdfFile-Size : 181 KB
Letter EC on Submission of Workplan 5 May 2025
pdfFile-Size : 521 KB
EFRAG workplan 25 April
pdfFile-Size : 289 KB
Letter EC Commissioner Albuquerque to EFRAG 27 March 2025
pdfFile-Size : 492 KB
Further Related Materials: Exposure Drafts
Non-Mandatory Illustrative Guidance for [Draft] Amendments to ESRS
pdfFile-Size : 1 MB
Basis for Conclusions Draft Amended ESRS
pdfFile-Size : 2 MB
Aggregated Acronyms and Glossary of Terms Annex II July 2025
pdfFile-Size : 1 MB
Markup version of Annex II acronyms and glossary of terms compared to delegated act
pdfFile-Size : 1 MB
FAQ EDs Simplified ESRS July 2025
pdfFile-Size : 497 KB
Consolidated feedback - Summary of Stakeholder inputs
pdfFile-Size : 1 MB