EU: EFRAG launches public call for feedback on ESRS revision

On 27 March 2025, the European Commission mandated EFRAG to simplify the first set of European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD) as part of its Omnibus simplification plans (see our previous blog post). EFRAG is expected to deliver the draft amendments by 31 October 2025.  

On 8 April 2025, EFRAG invited stakeholders to provide input on the simplification of the existing sector-agnostic ESRS using an online questionnaire. The deadline for submitting the feedback is 6 May 2025.

The key areas for simplification identified by EFRAG in the call for feedback are based on the Explanatory Memorandum accompanying the Omnibus proposals and include suggestions on: 

• ESRS mandatory datapoints that are least important or problematic for general-purpose sustainability;
• modifying the ESRS provisions that are deemed unclear;
• improving consistency with other EU legislation;
• enhancing the ESRS provisions on materiality;
• simplifying the structure and presentation of the standards;
• further enhancing interoperability with global sustainability reporting standards; and
• any other modifications that could simplify the ESRS without compromising their role in supporting the Green Deal.

According to EFRAG, this public call will be accompanied by a series of interviews and workshops that EFRAG is organising with preparers, auditors and users.

Further reading

For more information on the ESRS, see our CSRD demystified materials. 

For further details of the first Omnibus package, see:

• EU: Commission publishes first Omnibus package with changes to CSRD and CSDDD
• European Parliament approves the “Stop-the-Clock” part of the Omnibus proposal
• Webinar recording on proposed changes to CSRD and CSDDD 
• Webinar recording: what the EU's first Omnibus package means for financial services firms