ECG’s recommendations on the draft simplified ESRS

The ECG has shared recommendations on the draft simplified ESRS with the European Commission, in advance of the call for feedback expected later this year. ECG supports the overall direction of the simplified ESRS, which reflects significant changes in content and structure. At the below link, you can find several points we recommend being considered when finalising the standards. These include stability in the EU sustainability reporting landscape, interoperability with ISSB standards, consideration of equivalence in the longer term, and clarification on fair presentation.

You can find our paper here.