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What you should know about the simplified ESRS standards

Following EFRAG's intensive work and in response to the legislative Omnibus initiative, a breakthrough in sustainability reporting is coming. Simplified ESRS standards
Edyta Mantorska
25 Feb 2026

Simplified ESRSs published by EFRAG

On December 3, 2025, EFRAG submitted simplified ESRS standards to the European Commission and published them. What next? When will we be able to
Piotr Biernacki
Piotr Biernacki
December 8, 2025

Simplified ESRS adopted by EFRAG 

Last week, EFRAG adopted a set of 12 simplified ESRS standards. They will be presented to the public on Thursday, December 4, 2025.
Piotr Biernacki
Piotr Biernacki
December 1, 2025

Simplification of the ESRS: the (penultimate) final stretch

Since the end of September, I have tried not to write about the ESRS simplification process, but the time has come to provide an update on how the work is progressing.
Piotr Biernacki
Piotr Biernacki
November 10, 2025

Reactions to simplified ESRSs

We have completed collecting comments on the simplified ESRS drafts at MATERIALITY. On Friday, September 19, the largest event in Central and Eastern Europe took place.
Piotr Biernacki
Piotr Biernacki
September 22, 2025

Consultations on simplified ESRSs

On July 31, 2025, EFRAG launched a consultation on draft amendments to ESRS standards. The proposed changes are significant, as has already been mentioned several times.
Piotr Biernacki
Piotr Biernacki
August 4, 2025

Simplified ESRSs

After heated discussions, the Sustainability Reporting TEG adopted the draft simplified ESRS standards. There are a lot of changes in them, but the following has been retained:
Piotr Biernacki
Piotr Biernacki
July 14, 2025

Further changes in the ESRS

A week ago, I wrote about four days of intensive Sustainability Reporting TEG deliberations on possible changes to ESRS standards. It turned out that,
Piotr Biernacki
Piotr Biernacki
June 23, 2025

Discussions on changes to the ESRS

On June 10, 12, 17, and 18, the main Sustainability Reporting TEG discussions on changes to ESRS standards will take place. We are already working on this.
Piotr Biernacki
Piotr Biernacki
June 16, 2025

What is VSME (not) suitable for?

We already know that a report compliant with the VSME basic module can be very short and contain virtually no useful information.
Piotr Biernacki
Piotr Biernacki
May 19, 2025

Sustainability report in the newsletter

Is it possible to shorten a sustainability report enough to fit it into a newsletter? Yes, it is. Can such a report
Piotr Biernacki
Piotr Biernacki
May 12, 2025

Consultations

The deadlines for several important consultations are approaching in the coming days. Their outcomes may influence the final form of the changes.
Piotr Biernacki
Piotr Biernacki
April 28, 2025
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Expert studies

ESG regulations – everything you need to know

Our experts monitor changes in legislation and trends, and then explain them in a practical way. Each of the topics below is an extensive article with up-to-date, comprehensive knowledge and tips for your organization.

Omnibus

CSRD and ESRS

Taxonomy