Tag "ESRS"
New simplifications in sustainability reporting
On July 11, 2025, the European Commission adopted an amendment to the sustainability reporting rules (“ESRS”), which specifically provides transitional relief for large, publicly listed companies falling under Wave 1....
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Significant simplification: up to 57% reduction in the number of data points in corporate sustainability reports
The EFRAG draft will bring significant simplifications to the ESRS standards, while companies will have more time to prepare through the “Stop the Clock” measure of the Omnibus package. European...
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