{"id":1609,"date":"2025-08-01T09:45:30","date_gmt":"2025-08-01T08:45:30","guid":{"rendered":"https:\/\/cleeritesg.com\/?p=1609"},"modified":"2025-08-01T09:45:57","modified_gmt":"2025-08-01T08:45:57","slug":"esrs-simplification-consultation","status":"publish","type":"post","link":"https:\/\/cleeritesg.com\/index.php\/2025\/08\/01\/esrs-simplification-consultation\/","title":{"rendered":"ESRS simplification consultation"},"content":{"rendered":"<p><em>Du finner en svensk \u00f6vers\u00e4ttning nedan<\/em><\/p>\n<p>The European Financial Reporting Advisory Group (EFRAG) has proposed a simplified set of European Sustainability Reporting Standards (ESRS).<\/p>\n<p>The objective: make sustainability reporting under the CSRD more manageable while preserving its relevance and alignment with the European Green Deal.<\/p>\n<p>In the proposal,<\/p>\n<ul>\n<li>Mandatory datapoints (to be reported if material) have been cut by 57%.<\/li>\n<li>The full set of disclosures\u2014mandatory and voluntary\u2014 have been reduced by 68%.<\/li>\n<li>The overall length of the standards has been shortened by over 55%.<\/li>\n<\/ul>\n<p>In part, this has been achieved by taking datapoints out of the core standards and moving them to a non-mandatory implementation guidance section.<\/p>\n<p>This eliminates excessive mandatory granularity by effectively adopting a more principle-based standard setting approach, leaving more flexibility for companies (but potentially less specific and useful disclosures for the report users).<\/p>\n<p>Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, wrote:<\/p>\n<p>\u201cCapitalising on effective experience, this is about making ESRS a more workable reality\u2014so that sustainability reporting supports, rather than hinders, resilience, investment, and long-term value creation.\u201d<\/p>\n<p>EFRAG focused on cutting complexity and improving usability, drawing upon over 800 survey responses and stakeholder engagements.<\/p>\n<p>This includes:<\/p>\n<ul>\n<li>streamlining the Double Materiality Assessment,<\/li>\n<li>reducing overlaps across standards,<\/li>\n<li>clarifying language and structure,<\/li>\n<li>removing all voluntary disclosures,<\/li>\n<li>introduction of new relief mechanisms, such as exemptions where reporting would cause undue cost or effort.<\/li>\n<\/ul>\n<p>A 60-day public consultation has been launched, from 31 July to 29 September 2025, inviting stakeholders\u2014including preparers, auditors, civil society, investors, and national authorities\u2014to review and provide feedback on the revised drafts.<\/p>\n<p>\u2b55 Access the draft standards and have your say here: <a href=\"https:\/\/www.efrag.org\/en\/amended-esrs-0\" target=\"_blank\" rel=\"noopener\">https:\/\/www.efrag.org\/en\/amended-esrs-0<\/a><\/p>\n<p>EFRAG will organise or co-organise outreach events throughout September and October, gathering further feedback ahead of its final technical advice to the European Commission, due by 30 November 2025.<\/p>\n<p>In parallel, EFRAG performs a cost benefit analysis and targeted field tests which are also open to participation from stakeholders.<\/p>\n<p>Future Steps \ud83d\udc49<\/p>\n<ul>\n<li>Final Drafts: Expected by November 30, 2025.<\/li>\n<li>Commission Adoption: Anticipated in 2026.<\/li>\n<li>Implementation Timeline: Revised ESRS will not apply to the fiscal year 2025.<\/li>\n<\/ul>\n<p>We will analyze the changes proposed in these simplified versions and share our findings with you. And of course, we will remain at your side to help you adopt these new versions, once they are finalized and come into effect.<\/p>\n<p>Thank you for your trust!<\/p>\n<h3>&#8212;SWEDISH VERSION&#8212;<\/h3>\n<p>Den europeiska r\u00e5dgivande gruppen f\u00f6r finansiell rapportering (EFRAG) har f\u00f6reslagit en f\u00f6renklad upps\u00e4ttning europeiska standarder f\u00f6r h\u00e5llbarhetsrapportering (ESRS).<\/p>\n<p>M\u00e5let: att g\u00f6ra h\u00e5llbarhetsrapporteringen enligt CSRD mer hanterbar samtidigt som dess relevans och \u00f6verensst\u00e4mmelse med den europeiska gr\u00f6na given bevaras.<\/p>\n<p>I f\u00f6rslaget har:<\/p>\n<ul>\n<li>Obligatoriska datapunkter (som ska rapporteras om de \u00e4r v\u00e4sentliga) minskats med 57 %.<\/li>\n<\/ul>\n<ul>\n<li>Hela upps\u00e4ttningen upplysningar \u2013 obligatoriska och frivilliga \u2013minskats med 68 %.<\/li>\n<\/ul>\n<ul>\n<li>Standardernas totala l\u00e4ngd f\u00f6rkortats med \u00f6ver 55 %.<\/li>\n<\/ul>\n<p>Detta har delvis uppn\u00e5tts genom att datapunkter tagits bort fr\u00e5n k\u00e4rnstandarderna och flyttats till ett icke-obligatoriskt avsnitt med implementeringsv\u00e4gledning.<\/p>\n<p>Detta eliminerar \u00f6verdriven obligatorisk granularitet genom att effektivt anta en mer principbaserad standardiseringsmetod, vilket ger mer flexibilitet f\u00f6r f\u00f6retagen (men potentiellt mindre specifika och anv\u00e4ndbara upplysningar f\u00f6r rapportanv\u00e4ndarna).<\/p>\n<p>Patrick de Cambourg, ordf\u00f6rande f\u00f6r EFRAG:s styrelse f\u00f6r h\u00e5llbarhetsrapportering, skrev:<\/p>\n<p>&#8220;Genom att dra nytta av effektiv erfarenhet handlar detta om att g\u00f6ra ESRS till en mer praktisk verklighet \u2013 s\u00e5 att h\u00e5llbarhetsrapportering st\u00f6der, snarare \u00e4n hindrar, motst\u00e5ndskraft, investeringar och l\u00e5ngsiktigt v\u00e4rdeskapande.&#8221;<\/p>\n<p>EFRAG fokuserade p\u00e5 att minska komplexiteten och f\u00f6rb\u00e4ttra anv\u00e4ndbarheten, med hj\u00e4lp av \u00f6ver 800 enk\u00e4tsvar och intressentengagemang.<\/p>\n<p>Detta inkluderar:<\/p>\n<ul>\n<li>effektivisering av den dubbla v\u00e4sentlighetsbed\u00f6mningen,<\/li>\n<\/ul>\n<ul>\n<li>minskning av \u00f6verlappningar mellan standarder,<\/li>\n<\/ul>\n<ul>\n<li>f\u00f6rtydligande av spr\u00e5k och struktur,<\/li>\n<\/ul>\n<ul>\n<li>borttagande av alla frivilliga upplysningar,<\/li>\n<\/ul>\n<ul>\n<li>inf\u00f6rande av nya l\u00e4ttnadsmekanismer, s\u00e5som undantag d\u00e4r rapportering skulle orsaka orimliga kostnader eller anstr\u00e4ngningar.<\/li>\n<\/ul>\n<p>Ett 60-dagars offentligt samr\u00e5d har inletts, fr\u00e5n 31 juli till 29 september 2025, d\u00e4r intressenter \u2013 inklusive f\u00f6rberedare, revisorer, civilsamh\u00e4llet, investerare och nationella myndigheter \u2013 bjuds in att granska och ge feedback p\u00e5 de reviderade utkasten.<\/p>\n<p>\u2b55 Ni hittar utkastet till standarder och kan ge feedback h\u00e4r: <a href=\"https:\/\/www.efrag.org\/en\/amended-esrs-0\" target=\"_blank\" rel=\"noopener\">https:\/\/www.efrag.org\/en\/amended-esrs-0<\/a><\/p>\n<p>EFRAG kommer att organisera eller samorganisera ut\u00e5triktade evenemang under september och oktober f\u00f6r att samla in ytterligare feedback inf\u00f6r sitt slutgiltiga tekniska r\u00e5d till Europeiska kommissionen, som ska l\u00e4mnas senast den 30 november 2025.<\/p>\n<p>Parallellt utf\u00f6r EFRAG en kostnads-nyttoanalys och riktade f\u00e4lttester som ocks\u00e5 \u00e4r \u00f6ppna f\u00f6r deltagande fr\u00e5n intressenter.<\/p>\n<p>Framtida steg \ud83d\udc49<\/p>\n<ul>\n<li>Slutgiltiga utkast: F\u00f6rv\u00e4ntas senast den 30 november 2025.<\/li>\n<li>Antagande av kommissionen: F\u00f6rv\u00e4ntas 2026.<\/li>\n<li>Tidslinje f\u00f6r implementering: Reviderade ESRS kommer inte att till\u00e4mpas f\u00f6r r\u00e4kenskaps\u00e5ret 2025.<\/li>\n<\/ul>\n<p>Vi kommer att analysera de \u00e4ndringar som f\u00f6resl\u00e5s i dessa f\u00f6renklade versioner och dela v\u00e5ra slutsatser med er. Och naturligtvis kommer vi att finnas vid er sida f\u00f6r att hj\u00e4lpa er att anta dessa nya versioner, n\u00e4r de \u00e4r f\u00e4rdigst\u00e4llda och tr\u00e4tt i kraft.<\/p>\n<p>Tack f\u00f6r ditt f\u00f6rtroende!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Du finner en svensk \u00f6vers\u00e4ttning nedan The European Financial Reporting Advisory Group (EFRAG) has proposed a simplified set of European Sustainability Reporting Standards (ESRS). The objective: make sustainability reporting under the CSRD more manageable while preserving its relevance and alignment with the European Green Deal. In the proposal, Mandatory datapoints (to be reported if material) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,5],"tags":[],"class_list":{"0":"post-1609","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-csrd","8":"category-esrs","10":"post-with-thumbnail","11":"post-with-thumbnail-large"},"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/1609","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/comments?post=1609"}],"version-history":[{"count":2,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/1609\/revisions"}],"predecessor-version":[{"id":1612,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/1609\/revisions\/1612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/1610"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=1609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=1609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=1609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}