Language: German

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. A crucial part of EFRAG’s standard-setting procedure is the public consultation phase, scheduled from early August to the end of September 2025. In preparation for the consultation, EFRAG will publish an initial set of Exposure Drafts on the revised ESRS on end of July. These drafts offer a preliminary view of the amended reporting standards.

In this webcast, we will delve into the ESRS Exposure Drafts, providing a detailed analysis of the changes and their implications for your company.

What you can expect:

Analysis of ESRS Exposure Drafts: We'll provide general insights into the Exposure Drafts and discuss the planned changes to the ESRS data points.
Implications for Companies: We'll discover the practical implications these changes might have on your ESG reporting.
Future Outlook: We'll outline the schedule and expected milestones for the ESRS revision, helping you prepare for what's ahead.