David Carlin's Digest: Your Guide to a Changing World

David Carlin's Digest: Your Guide to a Changing World

A deep dive into the 6 big simplifications in the new ESRS

Our analysis looks at what has changed and how it will impact your reporting going forward

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David Carlin
Aug 08, 2025
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For firms preparing to comply with the EU’s Corporate Sustainability Reporting Directive (CSRD), the European Financial Reporting Advisory Group (EFRAG) has just released a major proposed update to the European Sustainability Reporting Standards (ESRS). The draft revisions, reduce mandatory datapoints by 57% and eliminate all voluntary disclosures, cutt…

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