Sustainability Insights
From Burden to Benefit? Evidence from EFRAG’s Consultation on ESRS Simplification
- Andreas Oberhauser
- Jan Seitz
- Thorsten Sellhorn
- ESRS
- Sustainability reporting
- EFRAG
We conducted a first review of the public consultation on EFRAG’s proposed ESRS simplification. The consultation comprises 435 survey responders from 32 countries, providing nearly 10,000 answers across 25 questions.
The consultation reflects a wide range of stakeholder perspectives across Europe and beyond and represents a substantial input into the ongoing simplification process mandated by the European Commission. This first descriptive snapshot summarizes the scale and structure of the feedback received.