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.
You can find the presentation below after signing into your SRN account.