We welcome the European Commission’s efforts to simplify the ESRS and reduce reporting burdens while preserving core sustainability objectives.
We supports clearer, more proportionate and practical sustainability reporting standards, particularly for SMEs and their SMP advisors. The feedback highlights the importance of interoperability, practical implementation guidance, and a stronger “Think Small First” approach to ensure that sustainability reporting remains workable, value-driven and supportive for smaller businesses across Europe.
As well we stress the growing importance of voluntary reporting and the key role professional accountants play in supporting SMEs through the sustainability transition. The full feedback is available here.