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
Summer of CSRD Redux: Changes to European Sustainability Reporting Standards
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An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.