Platform response to the European Commission consultation on ESRS

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<title>Platform response to the European Commission consultation on ESRS</title>
</titleInfo>
<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20260005430">
<namePart>EU Platform on Sustainable Finance</namePart>
<nameIdentifier>MAPA20260005430</nameIdentifier>
</name>
<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20260005430">
<namePart>EU Platform on Sustainable Finance</namePart>
<nameIdentifier>MAPA20260005430</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">bel</placeTerm>
</place>
<issuance>monographic</issuance>
<place>
<placeTerm type="text">Brussels</placeTerm>
</place>
<publisher>EU Platform on Sustainable Finance</publisher>
<dateIssued>2026</dateIssued>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
<internetMediaType>application/pdf</internetMediaType>
<extent>73 p.</extent>
</physicalDescription>
<abstract displayLabel="Summary">This document presents the EU Platform on Sustainable Finance's official response to the European Commission's consultation on the revised European Sustainability Reporting Standards (ESRS). It provides detailed recommendations to strengthen coherence between ESRS, the EU Taxonomy, SFDR, and wider sustainable finance regulation. The report calls for enhanced interconnectivity, improved transition planning requirements, consistent terminology, and robust scenario analysis. It also addresses methodological issues such as double materiality, minimum safeguards, and interoperability with ISSB standards. Overall, it aims to reduce reporting burdens while improving reliability, transparency, and alignment across the EU sustainability framework</abstract>
<tableOfContents displayLabel="Contents">Introduction -- Platform's approach and key recommendations: Interconnectivity and consistency with the eu taxonomy: towards one integrated report; Bridging esrs disclosures and eu taxonomy criteria; Capex alignment and transition planning; Allowing the use of the eu taxonomy activity classification in ar 12 -- One integrated transition plan: One template; One consistent terminology -- Consistency with the wider sustainable finance framework: Sustainable finance disclosure regulation (sfdr); Benchmarks regulation; Consistency with eu regulatory framework regarding terminology, definitions and underlying methodologies -- Overarching issues affecting effectiveness or preparedness: Additional guidance for consistent understanding of the fair presentation concept; Redoing the double materiality assessment (dma) -- Availability of voluntary reporting data via a digital platform: Voluntary use requires proper safeguards to avoid greenwashing; Improving data availability and accessibility for fmps and fis -- Interoperability -- Other points to be taken into consideration: Removal of preference for direct data; Ensuring stability and allowing early adoption -- Annex i: Additional proposed changes to esrs aimed at ensuring consistency of definitions and methodologies across the eu normative framework -- Annex ii: Proposal to reflect the interconnectivity between the data points and metrics of the taxonomy regulation and those of the esrs -- Annex iii: Psf2.0 transition plan report: targets -- Annex iv: Eu transition plan-related policy architecture for non-financial companies -- Annex v: Platform members and observers</tableOfContents>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20260000503">
<topic>Finanzas sostenibles</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20200024064">
<topic>Taxonomías</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080570736">
<topic>Sostenibilidad</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20260000510">
<topic>Sostenibilidad financiera</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080602741">
<topic>Normativa comunitaria</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080581497">
<topic>Normativa europea</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20100019443">
<topic>Requerimientos financieros</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080640255">
<geographic>Unión Europea</geographic>
</subject>
<classification authority="">921.94</classification>
<location>
<url displayLabel="Acceso al documento / Access the document" usage="primary display"/>
</location>
<location>
<url displayLabel="electronic resource">https://finance.ec.europa.eu/publications/platform-sustainable-finance-response-commissions-consultation-european-sustainability-reporting_en</url>
</location>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">260323</recordCreationDate>
<recordChangeDate encoding="iso8601">20260325172956.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20260009117</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>