The PRI welcomes the opportunity to respond to EFRAG’s consultation on revised ESRS.
The European Financial Reporting Advisory Group consulted on revised and simplified Exposure Drafts of the European Sustainability Reporting Standards (ESRS). Proposed changes included a 57% reduction in mandatory datapoints, as well as broader editorial and structural amendments.
The PRI welcomes EFRAG’s work to simplify and clarify the requirements, which will help to improve and standardise implementation by companies. We also support preserving a significant amount of the information for investors through merging and consolidating requirements across standards.
Our response identifies a limited set of additional requirements to be preserved or amended, to enhance interoperability with international standards and better meet investors’ data needs.
Read the response and summary in full below.
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PRI response - EFRAG consultation on simplified ESRS
PDF, Size 0.65 mbPRI response - Key recommendations on exposure draft simplified ESRS
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