EFRAG launches call for feedback on the revision of the ESRS Set 1

On 8 April 2025, EFRAG launched a call for all stakeholders to provide input for revising ESRS Set 1. The deadline for their submission via the online questionnaire provided for this purpose is 6 May 2025. This input, together with feedback from interviews and workshops with reporting entities, auditors and users of sustainability information will be incorporated into the recommendations to the European Commission for the revision of ESRS Set 1. The results of the feedback will be anonymised by EFRAG and used only in aggregated form.

Background:

On 26 February 2025, the European Commission issued proposals to simplify sustainability reporting, which included an announcement to revise ESRS Set 1. On 27 March 2025, the European Commission commissioned EFRAG to develop recommendations for this revision and to submit them to the European Commission by 31 October 2025. After following its due process the European Commission will amend the delegated act on ESRS Set 1 (Delegated Regulation (EU) 2023/2772).

The ASCG has issued a briefing paper (in German only) summarising the European Commission’s proposals.