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FRA issues legal opinion on the proposed simplified European Sustainability Reporting Standards

ESG concept, Businessman using digital interface on laptop with environmental, social, and governance icons, sustainability strategy, corporate responsibility
LAONG/ adobestock.com, 2026
The European Union Agency for Fundamental Rights (FRA) has published a legal opinion on the proposed revision of the European Sustainability Reporting Standards.

FRA’s opinion looks at the proposed simplification of the ESRS, which aims to reduce the reporting burden on companies by revising how sustainability information is reported. 

The opinion analyses whether and how the proposed simplifications might have an impact on the protection for people and the environment. It provides targeted recommendations aimed at maintaining robust and effective human rights safeguards in corporate reporting.

FRA’s opinion was prepared at the request of the European Commission.