ESRS Simplification, EFRAG Presentation Postponed to November 30

The deadline for submitting EFRAG ’s technical opinion on the review and simplification of the ESRS has been extended from 31 October to 30 November . This was confirmed in a letter from EU Commissioner Albuquerque received on 1 July 2025.

As a result, the EFRAG Sustainability Reporting Board (EFRAG SRB) has decided to extend the duration of the public consultation , originally planned for 30-45 days, to 60 days. The consultation will therefore start from the end of July and end at the end of September 2025 .

EFRAG welcomes this opportunity to give stakeholders more time to assess the upcoming exposure drafts and to contribute fruitfully to the ESRS review and simplification process, as well as to integrate the evidence already collected based on the dialogue with numerous stakeholders in April and May 2025. Awareness-raising events will also be organised in late September and early October.

“We welcome the European Commission’s support and the extension granted. This additional time will allow for a more inclusive and robust consultation process, helping us to provide technical advice that reflects both usability and ambition in sustainability reporting,” said Patrick de Cambourg , Chair of the EFRAG SRB.

According to what was published just a few days ago in its Progress Report, EFRAG's work on the simplification of the ESRS is progressing so much that, at the end of June, the body had already activated six key levers with the aim of achieving a reduction of over 50% in the number of mandatory data points :

• LEVER 1: Simplification of the double materiality assessment (DMA)
• LEVER 2: Improved readability/conciseness of sustainability statements and better inclusion in overall corporate reporting
• LEVER 3: Critical change in the relationship between Minimum Disclosure Requirements (MDR) and specific topics
• LEVEL 4: Improving the understandability, clarity and accessibility of standards
• LEVER 5: Introduction of other suggested burden reduction measures
• LEVER 6: Improved interoperability.