Analysis of the Simplified ESRS Delegated Acts

As part of the Omnibus package, the European Commission tasked EFRAG to simplify and streamline current ESRS standards in an effort to reduce compliance and administrative burden. 

Based on EFRAG's recommendations, the Commission published the simplified ESRS delegated acts in the EU Journal. The number of mandatory datapoints was reduced by 60%. All voluntary datapoints have been removed, and the total number of datapoints was decreased by 70%.

Dive into BSR's detailed analysis of the key changes to the simplified ESRS delegated acts and what they mean for business. 

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