05/01/2026 (Agence Europe) – Following the publication of the draft simplified European Sustainability Reporting Standards (ESRS) (see EUROPE 13774/9), the European Financial Reporting Advisory Group (EFRAG) published five additional documents to help stakeholders better understand this draft on Tuesday 23 December. These documents include a basis for conclusions, a cost-benefit analysis, logs of amendments, a comparative table of texts and an explanatory note on Article 29b. The aim of this simplification is to significantly reduce the reporting burden on companies, while preserving the core ambitions of the Green Deal. Read the documents: https://aeur.eu/f/k5z (AD)