Materiality logo
Contact

Revision of ESRS standards

Positions and opinions
September 22, 2025
MATERIALITY,
MATERIALITY's position on the draft simplified ESRS standards in response to the public consultation conducted by EFRAG.

Topics

Files:

MATERIALITY_ESRS_revision_comment_letter.pdf

Amended ESRS Exposure Draft July 2025 Public Consultation Survey.pdf

M_Amended ESRS – Exposure 2025 Draft (Public) Survey - Detailed Comments he Paragraph Level.xlsx

Share

Let's stay in touch

Ask for an offer

These articles you may be interested in

Mixed approach: an attack on our sovereignty

This week is your last chance to help defend European sovereignty and improve the conditions under which our companies will [...]
Piotr Biernacki
Piotr Biernacki
October 26, 2026

MATERIALITY vs. the „mixed approach” in the EFRAG consultations

MATERIALITY participated in EFRAG’s public consultation on the draft ESRS-40a standard. The standard will set out the rules for sustainability reporting by corporate groups [...]
MATERIALITY,
October 26, 2026

Turbulence at EFRAG

The change in leadership of EFRAG’s Sustainability Reporting Board came as a surprise to many. After all, it’s not very often that [...]
Piotr Biernacki
Piotr Biernacki
October 19, 2026
More articles