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As part of the Omnibus proposals dated February 26, 2025, the European Commission plans to adopt a delegated act to revise the first set of European Sustainability Reporting Standards (ESRS). This revision aims to enhance and simplify the reporting framework.

EFRAG is mandated to provide technical advice on the revision and simplification of the ESRS until November 30, 2025 and has published the ESRS Exposure Draft on July 31, 2025, now subject to public consultation.

Following the success of our recent overarching webcast on August 1st, 2025, we are pleased to invite you to our upcoming series of Deep Dive webcasts. These sessions are designed to explore the newly published ESRS Exposure Drafts in detail.

In each Deep Dive webcast, we will focus on a specific set of ESRS Exposure Drafts. We will cover the cross-cutting, environmental, and social & governance ESRS, providing you with an in-depth analysis of the changes and discussing their implications for your company.