Public discussion on the revision of ESRS Set 1

On 12 May 2025, in cooperation with EFRAG, the DRSC held a public discussion with users and various stakeholders on the upcoming revision of ESRS Set 1.

Following opening remarks by Chiara Del Prete, EFRAG SR TEG Chair, and WP/StB Georg Lanfermann, President of the DRSC, the DRSC staff outlined EFRAG’s recent work plan and presented the DRSC position paper of 15 April 2025, introducing ten suggestions for the revision of ESRS Set 1. The more than 160 participants then discussed in more detail specific aspects of the ESRS revision as well as the DRSC position paper, e.g. the scope of consolidation or the use of primary data from the value chain.

Throughout the event, EFRAG representatives confirmed that the DRSC positions have been taken up in EFRAG’s work so far and will be further reflected in the revision.

Both the presentation (only in German) and the report on the public discussion are available for download.