EFRAG launches ESRS Knowledge Hub

On 4 December 2025, EFRAG launched the ESRS Knowledge Hub, an interactive online platform designed to help undertakings, practitioners and all other sustainability reporting stakeholders in navigating the ESRS and other sustainability reporting materials from EFRAG.

The platform offers, amongst others:

• interactive access to ESRS Set 1 (Delegated Regulation (EU) 2023/2772), enhanced with cross-references, explanations and XBRL tags,
• access to EFRAG’s technical advice to the European Commission on the revision of ESRS Set 1 and supporting material,
• interactive access to the VSME (Recommendation (EU) 2025/1710) and further supporting material and
• links to other EU regulations, international standards and ongoing EFRAG discussions.

The DRSC continues to be involved in the development of the ESRS. On 29 September 2025, the DRSC submitted its comment letter on the exposure drafts for the ESRS Set 1 revision to EFRAG and, since mid-2025, has drawn attention to important issues in the revision (materiality concept, reduction of data points, anticipated financial effects) in a number of letters to EFRAG. Furthermore, the DRSC, together with EFRAG, is holding a public event on 9 December 2025 on the revision of ESRS Set 1. Registration is open using this link. In addition, a DRSC-AFRAC project group supported the translation of the VSME into German.