Draft Simplified ESRS | EFRAG
...In 2025, EFRAG was requested by the European Commissioner for Financial Services and the Savings and Investments Union, Maria Luís Albuquerque, to deliver a technical advice on how to simplify the delegated act on the European Sustainability Reporting Standards (ESRS) by November 2025....
https://www.efrag.org/en/draft-simplified-esrs
Commission adopts ?quick fix? for companies already conducting ...
...The amendments to the first set of European Sustainability Reporting Standards (ESRS) will reduce burden and increase certainty for companies that had to start reporting for financial year 2024....
https://finance.ec.europa.eu/publications/commission-adopts-quick-fix-companies-already-conducting-corporate-sustainability-reporting_en
Amended ESRS explained: what changed and what companies need ... - Coolset
...The European Sustainability Reporting Standards (ESRS) are entering a new phase. At the end of November 2025, EFRAG submitted a simplified, reworked set of ?Amended ESRS? to the European Commission, cutting mandatory data points by 61% in response to the Omnibus I Proposal....
https://www.coolset.com/academy/the-amended-esrs-what-has-changed-and-what-it-means-for-2026-csrd-reporting
Quick fix amendments to ESRS - kpmg.com
...While the Omnibus process and ESRS simplification are ongoing, the amendments allow first-wave companies to: continue applying phase-in reliefs until FY27; and to delay application of four standards ? biodiversity and three social standards. The amendments will apply for 2025 reporting periods....
https://kpmg.com/xx/en/our-insights/ifrg/2025/omnibus-quick-fix.html
BSR Amended ESRS Delegated Acts Fact Sheet
...?Current and anticipated financial effects? have been transferred from topical standards to ESRS 2 (except for E1 due to breakdown of physical and transition risks)...
https://www.bsr.org/files/BSR_Amended_ESRS_Exposure_Drafts_Factsheet_Sept_2025.pdf
EU adopts Quick Fix to extend ESRS phase-in reliefs in 2025?2026
...On 11 July 2025, the European Commission adopted a ?Quick Fix? Delegated Regulation extending European Sustainability Reporting Standards (ESRS) phase-in reliefs for Wave 1 undertakings....
https://www.ey.com/en_gl/technical/csrd-technical-resources/eu-adopts-quick-fix-to-extend-esrs-phase-in-reliefs-in-2025-2026
Navigating the latest ESRS updates - PwC
...Discover the key proposed updates to the ESRS and the impacts for your organisation....
https://www.pwc.nl/en/topics/sustainability/esg/sustainability-regulations/the-esg-omnibus/navigating-the-latest-esrs-updates.html
Log of Amendments by Standard - ESRS 2 - efrag.org
...The last column includes an explanation of changes made to the DR (or Chapter for ESRS 2) using the following terminology: Amended, Unchanged, Merged, New or Deleted and moved to NMIG (where text has been deleted from mandatory content, but it is presented as illustration in NMIG)....
https://www.efrag.org/sites/default/files/media/document/2025-07/Log_of_Amendments_of_the_ESRS_Exposure_Draft_July_2025_ESRS_2.pdf
[Archived] A deep dive into draft Amended ESRS - Viewpoint
...We have summarized EFRAG's proposed revisions to ESRS intended to simplify sustainability reporting consistent with the "Omnibus" proposals....
https://viewpoint.pwc.com/us/en/pwc/in-depth/id_int202505.html
EU agrees Omnibus changes - kpmg.com
...Companies now have certainty on whether and how they will need to comply with the CSRD 1 and CSDDD 2, following the publication of agreed changes in the EU Official Journal. These changes significantly reduce the number of companies required to report....
https://kpmg.com/xx/en/our-insights/ifrg/2025/esrs-eu-omnibus.html