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Understanding Your CSRD Path: Simplified ESRS, ESRS-40a, and What Comes Next

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The Simplified ESRS is official. Learn what changed, what's still required, and how to get your CSRD reporting program on track — straight from EFRAG.

What we covered

The European Commission has officially adopted the Simplified ESRS — the finalized detailed reporting requirements for companies in scope for the CSRD — with no further changes expected. In this webinar, EFRAG breaks down what the simplified standards mean in practice for building a compliant CSRD reporting program.

Key Takeaways:

  • Mapping the CSRD Landscape — a decision-tree walkthrough of the reporting pathways so you can identify which applies to your company
  • Simplified ESRS — EFRAG breaks down the finalized standards for EU groups and subsidiaries and which data points remain mandatory
  • ESRS-40a — the latest on the third-country standard now in public consultation (through October 31), including scope and timelines, and what it means for foreign parent companies with EU subsidiaries or operations
  • Building Your CSRD Roadmap — a practical timeline for setting up or adjusting your reporting workflow, including materiality considerations

Mapping the CSRD Landscape

A decision-tree walkthrough of the reporting pathways so you can identify which applies to your company

Simplified ESRS

EFRAG breaks down the finalized standards for EU groups and subsidiaries and which data points remain mandatory

ESRS-40a

The latest on the third-country standard now in public consultation (through October 31), including scope and timelines, and what it means for foreign parent companies with EU subsidiaries or operations

Building Your CSRD Roadmap

a practical timeline for setting up or adjusting your reporting workflow, including materiality considerations

Speakers

Watch the Recording