On 31 July 2025, EFRAG released revised Exposure Drafts proposing major changes across the European Sustainability Reporting Standards (ESRS) framework.EFRAG (formerly known as the European Financial ...
On 3 December 2025, EFRAG provided its technical advice on draft simplified European Sustainability Reporting Standards (“ESRS”) to the European Commission. The revised ESRS deliver a “reduction of ...
In 2025, the first group of companies will start disclosing according to the European Sustainability Reporting Standards (ESRS) for the financial year 2024. These reporting standards apply to ...