Revised and simplified ESRS exposure drafts published 31 July 2025 – What Changes for Companies?
EFRAG has released a revised exposure draft of the ESRS standards and launched a 60‑day public consultation until 29 September 2025. These revised drafts introduce meaningful improvements designed to simplify reporting while preserving the ambition of the CSRD.
The draft standards reflect extensive review and activation of six simplification levers ranging from streamlining the double materiality process to reducing disclosure burdens, clarifying structure, and enhancing interoperability with global frameworks. EFRAG have cut mandatory data points by 57% and reduced the full set of disclosures by 68%. The text has been reduced by 55%, making it easier to access and implement the standards.
The double materiality assessment is now more strategic and decision-useful: companies are encouraged to identify material topics from their business model through a top-down approach, with clearer guidance on assessing impacts, risks, opportunities, and remediation actions. This removes ambiguity and prevents materiality from becoming a tick-box exercise.
Revised Structure for ESRS-standards
The overall structure and readability have been significantly enhanced. The new format allows for executive summaries, relegates detailed quantitative disclosures to appendices, and presents general and topical standards more clearly. The layout is far more intuitive than under the original ESRS.
The amended ESRS demonstrate improved clarity of obligations. Disclosure requirements are better specified, guidance language is unambiguous, and mandatory versus voluntary data points are now clearly distinguished. This makes it much easier for companies to understand and apply the standards with confidence.
What changes after ESRS revision?
From our perspective, these changes represent how the ESRS should have been designed from the outset: purpose-driven, user-friendly, strategically focused, and structurally logical.
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