The European Financial Reporting Advisory Group has made an interactive version of its Technical Advice on the Draft Simplified European Sustainability Reporting Standards available on its Knowledge Hub, providing a navigable view of the proposed simplifications and how they connect to the 2023 ESRS. The platform presents the full text of the Technical Advice submitted to the European Commission in 2025 in an easy-to-navigate structure, with direct links from each amended disclosure to the originating paragraphs in the 2023 ESRS, and reverse links from the 2023 ESRS showing a log of amendments and pointing to the new draft simplified paragraphs. Access requires creation of a free Knowledge Hub account. EFRAG indicated that, once the European Commission adopts the final simplified ESRS as a Delegated Act, it will publish an interactive version on the Knowledge Hub, replacing the interactive Technical Advice version.
European Financial Reporting Advisory Group 2026-03-11
European Financial Reporting Advisory Group launches interactive draft simplified ESRS on its Knowledge Hub
The European Financial Reporting Advisory Group has released an interactive version of its Technical Advice on the Draft Simplified European Sustainability Reporting Standards on its Knowledge Hub. This platform offers a navigable view of proposed simplifications, linking amended disclosures to the 2023 ESRS and vice versa. Access requires a free Knowledge Hub account.