EFRAG launches a survey on Cost-Benefit Analysis of Simplified ESRS
EFRAG launches a survey on Cost-Benefit Analysis of Simplified ESRS
In parallel with the public consultation on ESRS simplification, the European Financial Reporting Advisory Group (EFRAG) has launched a cost-benefit analysis (CBA) led by external consultants. This study, running from July to December 2025, aims to evaluate the potential costs and benefits of proposed ESRS simplifications, following the European Commission’s call to streamline sustainability reporting while preserving the EU Green Deal’s core objectives.
Stakeholder engagement is active from August to September 2025, with a broad survey targeting entities under the CSRD, investors, rating agencies, lenders, civil society, and the public. EFRAG invites all interested parties to participate in the online survey by 12 September 2025.
The survey may be accessed here.
Stakeholder engagement is active from August to September 2025, with a broad survey targeting entities under the CSRD, investors, rating agencies, lenders, civil society, and the public. EFRAG invites all interested parties to participate in the online survey by 12 September 2025.
The survey may be accessed here.