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

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

Major simplifications within the new European Sustainability Reporting Standards (ESRS)

The new draft standards aim to reduce complexity and enhance interoperability

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David Carlin
Aug 05, 2025
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EFRAG (the European Financial Regulatory Advisory Council) has released a draft of the updated European Sustainability Reporting Standards (ESRS) after months of work. These new standards are open for consultation, but aim to play a role in simplifying Europe’s regulatory architecture around sustainability. Our newsletter this week explores the proposed…

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