EFRAG puts draft simplified ESRS online in interactive format
The European Financial Reporting Advisory Group (EFRAG) is making its sustainability standards easier to navigate, launching an interactive version of its draft Simplified European Sustainability Reporting Standards (ESRS) on its Knowledge Hub platform.
The online tool allows users to explore the technical advice EFRAG submitted to the European Commission in 2025, which proposes a streamlined version of the ESRS introduced in 2023 under the EU’s sustainability reporting regime.
Users can move through the draft standards in a structured digital environment designed to show exactly how the proposed changes alter the existing framework. Each amended disclosure is linked directly to the paragraph in the 2023 ESRS from which it originates, allowing readers to trace how requirements have evolved. Reverse links take users from the original standards to a log of amendments pointing to the newly proposed simplified text.
The platform is intended to help stakeholders understand the architecture of the proposed simplifications and how they connect with the current ESRS requirements. Offering more of a map than a manual, the new platform is a way for preparers to see understand Europe’s ESG disclosure framework is developing, line by line.
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