ESRS Simplification
This working group focuses on the revision of the European Sustainability Reporting Standards (ESRS) and their practical application in the financial sector
The group examines the ESRS, which are currently being revised by the European Financial Reporting Advisory Group (EFRAG) on behalf of the European Commission. These reforms significantly influence how sustainability information is used and reported across European capital markets.
The group aims to foster a deeper understanding of the evolving regulatory framework and assess its implications for investment practice and financial markets. Its focus lies on the simplification and practical implementation of the standards to ensure efficient and consistent reporting.
Read the working group’s latest study on the simplification of the ESRS.
The working group published the results in November 2025 in the form of this paper.
Members
- Danielle Budde, CFA
- Kirsten Baumbach, CFA
- Christoph Klein, CFA
- Heinrich Ey, CFA
