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Draft simplified ESRS in Sustainability Explorer

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If your Sustainability Explorer includes the European Sustainability Reporting Standards (ESRS), it now includes the draft version of the simplified Standards from the European Financial Reporting Advisory Group (EFRAG).

While the simplified ESRS are subject to change pending public consultation by the European Commission — as discussed in this month's Sustainability Insider — you can use this draft version to begin to proactively prepare for when these revised Standards become law. The simplified ESRS includes a number of amendments from the ESRS Delegated Act of 2023, including increased clarity of disclosure requirements, fewer total number of mandatory datapoints, and better alignment with global reporting standards like the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards.

In addition...

If you have metrics in Sustainability Program that align with the ESRS Delegated Act of 2023, you can download the ESRS Transition Accelerator from the Workiva Marketplace. With the Accelerator, you can view changes between the Delegated Act and Simplified versions of the ESRS, identify your affected metrics, and decide how to adjust those metrics accordingly. The Accelerator then generates Import templates to help ease updating metrics based on your decision. To learn more, view Prepare for draft simplified European Sustainability Reporting Standards with ESRS Transition Accelerator.

 If your Sustainability Reporting workspace includes the CSRD add-on, you can request a Spreadsheet template to help update your double-materiality assessment (DMA) templates with the new topics of the draft simplified ESRS. To update your DMA templates, you can either simply import the new topics to start fresh with the simplified ESRS, or update your DMA templates' existing topics based on the new topics and disclosure requirements. Consult your advisory partner to determine which is right for you! To learn more, view Update DMA templates for simplified European Sustainability Reporting Standards.

To learn more, view Adopt simplified European Sustainability Reporting Standards in Support Center.

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    Steve Stegelin
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    Heads up that Sustainability Explorer now also includes the revised ESRS, as adopted by the European Commission in July 2026. The simplified Standards still appear in Explorer, now Archived instead of Draft.

    To learn more about what to expect in support of the revised ESRS — including updates to Workiva AI, the CSRD assessment templates, and the ESRS Transition Accelerator — view Coming soon! Updates for revised European Sustainability Reporting Standards.

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