Basis for conclusions Draft amended ESRS. July 2025

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<abstract displayLabel="Summary">The document outlines the process undertaken by EFRAG to revise and simplify the European Sustainability Reporting Standards (ESRS). The main goal was to reduce the reporting burden for companies while maintaining the quality and usefulness of the information, and to enhance interoperability with international standards such as those from the ISSB (IFRS S1 and S2). Key changes include: simplification of the double materiality assessment, significant reduction of mandatory and voluntary datapoints, improved clarity and accessibility of the standards, and the introduction of horizontal reliefs to reduce administrative burden. The process involved public consultations, stakeholder interviews, and analysis of previous reports, ensuring that the amendments addressed the real needs of preparers and users of sustainability information</abstract>
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<title>IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information</title>
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<publisher>[London] : IFRS Foundation, 2023</publisher>
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<title>IFRS S2 - Información a Revelar relacionada con el Clima</title>
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<publisher>[London] : IFRS Foundation, 2023</publisher>
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