The European Commission (EC) is aiming to reduce the reporting burden by 25% and is considering measures such as postponing the adoption of sector-specific ESRS and adjusting the size criteria for micro, small, medium-sized, and large undertakings or groups. This could impact entities that fall into the scope of the CSRD, with proposed increases in thresholds for medium-sized and large undertakings to account for inflation (link to article).
