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      • 5 - Prepoved suženjstva in prisilnega dela.
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      • 8 - Varstvo osebnih podatkov
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  • Opinion on Draft Simplified European Sustainability Reporting Standards
FRA, 2026
25
February
2026

Opinion on Draft Simplified European Sustainability Reporting Standards

Environmental and social sustainability
Climate change and environmental protection
Consumer protection
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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  • Preamble
  • Executive summary
  • Abbreviations
  • 1. Introduction
    • 1.1. Scope of the analysis
    • 1.2. Legal and policy context
    • 1.3. Why it matters for fundamental rights?
  • 2. Cross-cutting Standards
    • 2.1. ESRS 1 – General Requirements
    • 2.2. ESRS 2 – General Disclosures
  • 3. Social Standards
    • 3.1. Cross-cutting
    • 3.2. S1 – Own Workforce
    • 3.3. S2 – Workers in the Value Chain, S3 – Affected Communities, and S4 – Consumers and End-users
  • 4. Environmental Standards
  • About this publication


Preamble

The European Union Agency for Fundamental Rights,

Recalling the Treaty on European Union, in particular Article 6 thereof,

Recalling the obligations enshrined in the Charter of Fundamental Rights of the European Union (the Charter),

Recalling Council Regulation (EC) No 168/2007 of 15 February 2007, as amended by Council Regulation (EU) 2022/555 of 5 April 2022, establishing a European Union Agency for Fundamental Rights (FRA),

Pursuant to Article 2 of Council Regulation (EC) No 168/2007 (as amended), which tasks FRA ‘to provide the relevant Union institutions, bodies, offices and agencies and the EU Member States when implementing Union law with assistance and expertise relating to fundamental rights in order to support them when they take measures or formulate courses of action within their respective spheres of competence to fully respect fundamental rights’,

Having regard to Article 4(1)(d) of Council Regulation (EC) No 168/2007 (as amended), which tasks FRA to ‘formulate and publish conclusions and opinions on specific thematic topics, for the Union institutions and the Member States when implementing Union law, either on its own initiative or at the request of the European Parliament, the Council or the Commission’,

Considering the United Nations Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct,

Having regard to Article 29b of the Accounting Directive, as amended by the Corporate Sustainability Reporting Directive (CSRD), which empowers the Commission to adopt European Sustainability Reporting Standards (ESRS) as delegated acts taking account of the technical advice of the European Financial Reporting Advisory Group (EFRAG) and after having consulted the Member States and certain Union bodies identified in the directive. The ESRS specify the information that undertakings are to report in accordance with Article 19a(1) and (2), and Article 29a(1) and (2) of the CSRD,

Having regard to the political agreement reached between the Council and European Parliament on the Omnibus I simplification package and endorsed by the European Parliament on 16 December 2025, concerning certain corporate sustainability reporting and due diligence requirements, in particular where the Omnibus I package envisages in parallel a revision of the ESRS,

Having regard to the European Commission’s request of 16 December 2025 to the EU Agency for Fundamental Rights for an opinion on the draft simplified ESRS developed by the European Financial Reporting Advisory Group, in line with Article 49(3b) of the Accounting Directive as amended by the CSRD,

submits the following opinion:

 

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