The revised ESRS are in force

On 10 November the revised ESRS enter into force. According to the European Commission, they cut the number of mandatory datapoints by more than 60%. For a team planning its next sustainability statement, the question is which of those changes affect your plan.

In this session, Nicolas, independent expert to EFRAG, walks through the changes that matter most. Chi, independent CSRD consultant from the Dazzle network, adds what they mean in practice for a sustainability team.

What you will learn

• Where the revised ESRS ask for accurate data and where estimates are fine, including what “without undue cost or effort” means
• How to set up your systems so sustainability data is standardised and traceable
• How the revised ESRS line up with the ISSB and other frameworks, so you collect the data only once
• What the voluntary standard and the value chain cap mean if you are outside the CSRD scope but your customers ask you for data
• How to tell EFRAG which implementation guidance you need for 2027 to 2029

Your speakers

Your speaker

Nicolas

Independent expert to EFRAG

Nicolas has worked in sustainability for close to a decade. At the World Benchmarking Alliance he worked mainly on agriculture and co-created the Nature Benchmark. He also worked on the implementation of the Global Biodiversity Framework, in particular Target 15. For the past couple of years he has worked with EFRAG on the revised ESRS, mainly on the environmental standards E2 to E5: pollution, water, biodiversity and circular economy. The views he shares are his own.

Your speaker

Chi

Independent CSRD consultant from the Dazzle network

Chi is an independent CSRD consultant in the Dazzle network. She works with companies preparing for the CSRD, on readiness and gap assessments. She also spoke on our CSRD panel of 22 September.

Robert Smith, founder of Dazzle, hosts the session and keeps the final 15 minutes free for your questions.