December 2025
The European Financial Reporting Advisory Group (EFRAG) has formally submitted the revised European Sustainability Reporting Standards (ESRS) to the European Commission, marking a significant step toward simplified, more proportionate sustainability reporting across the EU.
These revisions follow months of consultation and feedback from preparers, industry groups, and regulators, all aiming to make reporting requirements more manageable for companies without compromising transparency.
Key Highlights from the Revised ESRS
1. Streamlined Disclosure Requirements
EFRAG has reduced the reporting burden by simplifying several data points and eliminating duplications. The goal is to maintain decision-useful information while making compliance less resource-intensive for companies.
2. Simplified Double Materiality Assessment (DMA) —
clearer guidance, reduced documentation burden, and alignment with practical audit needs for materiality.
3. Improved Clarity for Preparers
EFRAG provided additional implementation guidance to support consistent application across industries, helping reduce confusion among first-time reporters under the CSRD.
4. Better Alignment with Global Frameworks
The updated ESRS improves interoperability with frameworks such as ISSB and GRI, aiming to reduce friction and overlap for multinational companies reporting across jurisdictions.
5. Reduced Value Chain Data Requirements
The revised ESRS eases reporting obligations by reducing the depth and breadth of value chain data companies must collect, especially where upstream or downstream information is difficult to obtain. This change allows organisations to prioritise high-quality, material data while lowering the overall reporting burden.
What Happens Next?
The European Commission will now review the revised ESRS. Once approved, the updated standards will guide sustainability reporting obligations for companies falling under the Corporate Sustainability Reporting Directive (CSRD) in upcoming reporting cycles.
How EcoActive Helps Companies Stay CSRD-Ready
EcoActive enables organisations to comply with evolving EU sustainability standards by offering:
- Comprehensive data management
- Strategic analytics
- Up-to-date regulatory knowledge
- Streamlined reporting
- XBRL compatibility
- Integrated platform for both ESG and financial reporting
- Built-in GHG calculator for emissions measurement
- Agentic AI for automated workflows and reporting
- Peer benchmarking across industry groups
With EcoActive’s Agentic AI-powered reporting platform, companies can adapt quickly, maintain accuracy, and simplify end-to-end sustainability reporting.
Explore how EcoActive can simplify your CSRD and ESRS reporting journey. Book a demo here.
