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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- AR – application requirement
- CEDAW – Convention on the Elimination of All Forms of Discrimination Against Women
- Charter – Charter of Fundamental Rights of the European Union
- CSDDD – Corporate Sustainability Due Diligence Directive
- CSRD – Corporate Sustainability Reporting Directive
- DR – disclosure requirement
- ECHR – European Convention on Human Rights
- ECtHR – European Court of Human Rights
- EFRAG – European Financial Reporting Advisory Group
- ESRS – European Sustainability Reporting Standards
- FPIC – free, prior and informed consent
- GDR – general disclosure requirement
- GDR-A – general disclosure requirement for actions
- GDR-M – general disclosure requirement for metrics
- GDR-P – general disclosure requirement for policies
- GDR-T – general disclosure requirement for targets
- GRI – Global Reporting Initiative
- IFRS – International Financial Reporting Standards
- ILO – International Labour Organization
- IROs – impacts, risks, and opportunities
- ISSB – International Sustainability Standards Board
- NMIG – non-mandatory implementation guidance
- OECD – Organisation for Economic Co-operation and Development
- OSH – occupational safety and health
- PAI – principal adverse impact
- SBM – strategy and business model
- SFDR – Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088)
- SMEs – small and medium-sized enterprises
- SoC – substance of concern
- SVHC – substance of very high concern
- UN – United Nations
- UNGPs – United Nations Guiding Principles on Business and Human Rights
- UNICEF – United Nations Children’s Fund
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