{"id":8257,"date":"2026-04-17T13:48:50","date_gmt":"2026-04-17T13:48:50","guid":{"rendered":"https:\/\/verso.de\/blog\/simplified-esrs-changes-and-to-dos-for-companies\/"},"modified":"2026-04-17T14:59:20","modified_gmt":"2026-04-17T14:59:20","slug":"simplified-esrs-changes-and-to-dos-for-companies","status":"publish","type":"post","link":"https:\/\/verso.de\/en\/blog\/simplified-esrs-changes-and-to-dos-for-companies\/","title":{"rendered":"Simplified ESRS: Changes and to dos for companies"},"content":{"rendered":"\n

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17.04.2026<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t

Simplified ESRS: What Is Changing and What Companies Should Do Now<\/h1>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\t\t\tThe new Simplified ESRS are set to replace ESRS Set 1. This will make them the new standards for mandatory CSRD reporting. In this blog article, you will find everything important about the simplified standards for sustainability reports. \t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\t\n\t

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The Simplified ESRS<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

The ESRS (European Sustainability Reporting Standards) are set to become simpler, but not less important. With the planned Simplified ESRS, also referred to as Amended ESRS or ESRS Set 2, the focus is shifting: away from maximum detail and toward sustainability reporting that presents material topics more clearly, more consistently, and in a more practical way. For companies, this raises not only the question of what will be removed in the future. More importantly, it is about what will actually matter in reporting going forward. <\/p>\n

The planned changes are linked to the EU\u2019s Omnibus initiative. The aim is to streamline sustainability reporting<\/a> requirements under the CSRD<\/a> (Corporate Sustainability Reporting Directive) without abandoning the core logic of the ESRS. For companies, this means fewer mandatory disclosures, but still a clear focus on material information, transparent disclosures, and a robust presentation of their sustainability topics. <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\t

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At a glance: What the Simplified ESRS mean for you now<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

Already deep into ESRS?<\/strong> \u2192 Map existing data points to the Simplified ESRS instead of starting from scratch.<\/p>\n

Just getting started?<\/strong> \u2192 Clarify early whether VSME<\/a>, Simplified ESRS, or another reporting framework is a better fit, then set up data collection directly along that logic.<\/p>\n

No longer in scope?<\/strong> \u2192 Assess which form of voluntary reporting makes strategic sense.<\/p>\n

Still have time until 2028?<\/strong> \u2192 Use the additional time to align materiality, data architecture, and responsibilities cleanly with the Simplified ESRS.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\t

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Where do the Simplified ESRS currently stand and what can be expected next?<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

The Simplified ESRS have not yet been formally adopted. So far, EFRAG\u2019s technical recommendation to the European Commission is available. The final version of future ESRS Set 2 still needs to be adopted by the Commission as a delegated act. <\/p>\n

Since the EU plans to adopt EFRAG\u2019s draft as it stands, the direction is already clear: fewer data points, fewer redundancies, greater focus on material information, and more principles-based reporting. <\/p>\n

For companies, the draft status is therefore not a reason to wait. Those who understand the logic behind the Simplified ESRS now can already begin aligning reporting processes more effectively toward relevance, coherence, and practical data use. <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\t

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What is new in the Simplified ESRS and what stays the same?<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

The planned Simplified ESRS are intended to make sustainability reporting leaner and easier to understand. At the core, the aim is to place greater focus on decision-useful information while reducing the burden on companies where previous requirements were particularly extensive, redundant, or difficult to apply in practice. <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\t

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What is new?<\/h3>\n

Focus on material information<\/h4>\n

Going forward, only material data points are expected to be disclosed. The goal is a sustainability report that is clearer and less driven by formally checking off every single requirement wherever possible. <\/p>\n

Significantly fewer data points<\/h4>\n

According to EFRAG, mandatory data points are expected to be reduced by around 61 percent. At the same time, voluntary disclosures will be removed. So this is not just about less volume, but also about stronger focus on what is truly relevant for users and decision-making. <\/p>\n

Shorter and more understandable standards<\/h4>\n

The standards are expected to be streamlined. Redundant content will be cut back, and overlaps between ESRS 2 and the topical standards will be reduced. This is intended to improve readability and make application easier in practice. <\/p>\n

More principles-based narrative reporting<\/h4>\n

Key governance topics such as SBM-3, IRO-1, as well as Policies, Actions and Targets will be brought together more strongly. At the same time, presentation is expected to become more flexible. As a result, the report should function less like a checklist and more like a coherent overall picture. <\/p>\n

Less burden around value chain data<\/h4>\n

Going forward, there will no longer be an explicit preference for primary data. Estimates and secondary data are also expected to be allowed where robust primary data is unavailable or can only be obtained with disproportionate effort. <\/p>\n

Simplified materiality assessment and clearer disclosure logic<\/h4>\n

Disclosure logic is also becoming more focused. Companies should be better able to distinguish between material and non-material information. This also affects the question of which mandatory disclosures are actually required and where narrative context matters more than completeness for its own sake. <\/p>\n

What stays the same?<\/h3>\n

Despite the simplification, the core logic of the ESRS remains in place. ESRS Set 1 is not being reinvented, but rather condensed, focused, and further developed in the form of the Simplified ESRS. The double materiality assessment (DMA) also remains a central starting point for reporting. The following three points will continue to be central in the new Set 2: <\/p>\n

Double materiality remains mandatory.<\/h4>\n

Companies must therefore continue to systematically assess which sustainability topics are material, both from an impact perspective and a financial perspective. What is new is mainly that application is intended to become more practical: EFRAG refers to clearer guidance, less documentation effort, and stronger focus on truly decision-useful information. <\/p>\n

The 12 topical standards remain structurally in place.<\/h4>\n

The Simplified ESRS continue to build on the same architecture: ESRS 1 and ESRS 2, along with the familiar environmental, social, and governance standards, remain in place. For companies, this means existing structures, responsibilities, and mapping logic can generally continue to be used, while the depth and volume of required disclosures will be reduced in many places. <\/p>\n

The objective remains a transparent presentation of material sustainability topics.<\/h4>\n

Even with simplified requirements, companies are not expected to simply check off data points, but to explain clearly which material topics they have identified and how they manage them. EFRAG emphasizes stronger focus on relevance, Fair Presentation, and reporting that is less purely compliance-driven. Companies therefore still need to provide an internally coherent story around their material topics. <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\t

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Fair Presentation: Why the report should be less checklist and more overall picture<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

A central point in ESRS Set 2 is that it does not just shorten individual requirements, but also shifts the logic behind reporting. This is especially visible in the principle of Fair Presentation. <\/p>\n

What does Fair Presentation mean?<\/h3>\n

A report should not merely appear formally complete. It should provide a coherent, balanced, and understandable overall picture of a company\u2019s material sustainability topics. <\/p>\n

In other words, it is no longer enough to simply work through individual Disclosure Requirements. What matters is whether the report as a whole makes it understandable <\/p>\n