25
February
2026
Opinion on Draft Simplified European Sustainability Reporting Standards
This FRA Opinion on the draft simplified European Sustainability Reporting Standards informs the European Commission ahead of the standards’ adoption. This Opinion applies a risk-based human rights approach to assess whether the proposed simplifications preserve essential safeguards for people adversely affected by corporate activities. The Opinion provides practical, proportionate suggestions to strengthen the simplified framework and ensure that efficiency gains do not come at the expense of fundamental rights.
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About this publication
© European Union Agency for Fundamental Rights, 2026
Reproduction is authorised provided the source is acknowledged.
For any use or reproduction of photos or other material that is not under the European Union Agency for Fundamental Rights copyright, permission must be sought directly from the copyright holders.
Neither the European Union Agency for Fundamental Rights nor any person acting on behalf of the Agency is responsible for the use that might be made of the following information.
Luxembourg: Publications Office of the European Union, 2026
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- TK-01-26-011-EN-Q
- ISBN: 978-92-9489-726-8
- DOI: 10.2811/0516164
- TK-01-26-011-EN-N
- ISBN: 978-92-9489-727-5
- DOI: 10.2811/9706998
FRA – EUROPEAN UNION AGENCY FOR FUNDAMENTAL RIGHTS
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