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Corporate responsibility and environmental regulation
EFRAG published the revised and simplified Exposure Drafts of the European Sustainability Reporting Standards (ESRS), launching a 60-day public consultation survey to gather feedback from stakeholders across the EU corporate reporting ecosystem. This step follows the European Commission’s Omnibus initiative and its formal request to EFRAG in March 2025 to deliver a critical simplification to the ESRS adopted in 2023. The objective: make sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) more manageable while preserving its relevance and alignment with the European Green Deal. Attached the Finnish Energy response to the consultation.
Corporate responsibility and environmental regulation