ESRS E4 is the CSRD standard for biodiversity and ecosystems reporting, applying only when biodiversity is identified as material through a double materiality assessment.
ESRS S1 is the CSRD standard for own workforce reporting, covering material impacts on employees and certain non-employees across 16 disclosure requirements.
EFRAG's July 31, 2025 ESRS exposure draft reduces datapoints by approximately 66% across all 12 European Sustainability Reporting Standards, eliminating duplication, consolidating policies, actions and targets into…
EFRAG's June 2025 progress report outlines five simplification levers that will cut mandatory ESRS datapoints by more than 50%, making CSRD sustainability reporting shorter, more focused, and easier to manage.
EFRAG sustainability report board member Wim Bartels shares what the ESRS revisions and Omnibus proposal mean for businesses navigating sustainability reporting.