The European Financial Reporting Advisory Group (EFRAG) has launched an interactive version of its Draft Simplified European Sustainability Reporting Standards (ESRS) on its Knowledge Hub, allowing stakeholders to explore proposed changes to sustainability reporting requirements.
The digital platform provides access to EFRAG’s technical advice on the draft simplified ESRS that was submitted to the European Commission in 2025. The interactive format is designed to help users navigate the proposed revisions and understand how the simplified disclosures relate to the original 2023 ESRS framework.
EFRAG said the Knowledge Hub enables users to examine the full technical advice in a structured format and track the relationship between the proposed simplified disclosures and the existing standards.
Key features of the platform include direct links from amended disclosures to the corresponding paragraphs in the 2023 ESRS from which they originate, as well as reverse links showing the log of amendments and highlighting newly proposed simplified provisions.
The organisation has invited users to create a free account on the Knowledge Hub to access the interactive version and its features.
EFRAG added that the final simplified ESRS will also be published on the platform in an interactive format once adopted by the European Commission as a delegated act. At that stage, it will replace the current interactive version of the draft technical advice.
