Transparency International UK and Transparency International France submitted a joint response to EFRAG’s public consultation as part of the European Commission’s simplification initiative (the Omnibus package) which covered, among other legislative areas, the EU Corporate Sustainability Due Diligence Directive, the Corporate Sustainability Reporting Directive and its accompanying ESRS. This consultation addressed the proposed revised ESRS. The consultation opened on 31 July 2025 and closed on 29 September 2025.

Our full response to the consultation can be downloaded via the link above.

The full survey is provided online, along with other documents relevant to this EFRAG consultation, at: https://www.efrag.org/en/projects/esrs-simplification?page=documents

Further reading