Survey on Cost-Benefit Analysis of Simplified ESRS
In parallel to the public consultation on ESRS simplification , EFRAG has launched a cost-benefit analysis (CBA) conducted by external consultants.
The purpose of this CBA is to assess the potential costs and benefits of the proposed simplifications to the ESRS.
This initiative follows the request from the European Commission to simplify and streamline the ESRS in line with the objectives of making sustainability reporting more manageable for reporting companies while retaining the core objectives of the EU Green Deal.
The CBA study is being carried out between July 2025 and December 2025, with active stakeholder engagement taking place from August 2025 to September 2025.
The CBA involves a survey on costs and benefits to gather input from a wide range of stakeholders at the European and national levels, including entities in the scope of the CSRD as revised by the Omnibus proposals, as well as on other stakeholders notably users including investors and other market participants (such as rating agencies and data providers), lenders, civil society organisations and society at large.
To support this analysis, the external consultants have developed an online survey that EFRAG is sharing to collect relevant CBA information.
We warmly invite interested stakeholders to participate to this online CBA survey. Please note that the deadline to submit your response is September 12th.
For any questions or further information, contact the CBA team at CBAforEFRAG.simplifiedESRS@prometeia.com