Summer of CSRD Redux: Changes to European Sustainability Reporting Standards

An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.

In connection with the Omnibus simplification process, EFRAG recently published Exposure Drafts proposing changes to the European Sustainability Reporting Standards. The Exposure Drafts are a significant rethink of the ESRS, reducing current ESRS disclosure requirements and length by approximately 60%. In this article, we take a detailed look at

The road

Free Trial

Register for free to keep reading.

To continue reading this article and unlock full access to GRIP, register now. You’ll enjoy free access to all content until our subscription service launches in early 2026.

  • Unlimited access to industry insights
  • Stay on top of key rules and regulatory changes with our Rules Navigator
  • Ad-free experience with no distractions
  • Regular podcasts from trusted external experts
  • Fresh compliance and regulatory content every day
Register for free Already a member? Sign in