On Friday 20 June, the European Financial Reporting Advisory Group (EFRAG) estimated that a reduction of more than 50% in the number of datapoints could be achieved in its progress report on the simplification of the European Sustainability Reporting Standards (ESRS) for companies, as part of the ‘omnibus’ package (see EUROPE B13662A23).
This estimate, which takes as a reference the number of mandatory datapoints published in the third implementation guide, remains provisional, EFRAG...