Posted on February 15, 2026 by Editor

The EFRAG has published a summary report capturing the key technical messages from its work on the draft Simplified European Sustainability Reporting Standards (ESRS), as submitted to the European Commission.

The report distils the main changes proposed across both cross-cutting standards (ESRS 1 and ESRS 2) and the topical environmental, social and governance standards. It reflects the technical advice presented during EFRAG's December conference and brings together highlights from the presentations and panel discussions, including explanations of simplifications, structural adjustments and refinements to disclosure requirements.

In effect, the document provides stakeholders with a consolidated overview of how EFRAG proposes to streamline the ESRS framework while maintaining alignment with EU policy objectives. For preparers, users and digital reporting specialists alike, it offers an accessible summary of the direction of travel as the simplification project moves from consultation to potential implementation.

Read the report here.