Revivo provides instant reviews of your sustainability reports against ESRS and other standards. Save time, reduce risk, and lead with confidence.
Our AI-driven platform transforms a complex, time-consuming process into a simple, actionable workflow.
Instantly check your reports against major standards like ESRS and Åpenhetsloven to identify gaps and mitigate risks.
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See our take on the revised ESRS standards from July 31st, 2025.
Explore the revamped European Sustainability Reporting Standards (ESRS) designed to simplify and enhance sustainability reporting. Discover EFRAG's pivotal role and key changes like reduced datapoints, improved clarity, and better global alignment, all aimed at making sustainability reporting more effective and user-friendly.
Explore the revised ESRS 1, where reduced reporting burdens and increased flexibility pave the way for clearer, principle-based sustainability reporting. Discover how fair presentation and streamlined materiality assessments empower companies to focus on what truly matters, enhancing their unique sustainability narratives.
ESRS 2-standarden har gjennomgått betydelige endringer for å forenkle rapporteringskravene, redusere detaljnivået og fremme en prinsippbasert tilnærming. Med fokus på vesentlighet og strategisk viktig informasjon, gir den nye strukturen fleksibilitet og klarhet, og gjør bærekraftsrapportering mer relevant og håndterbar for virksomheter.
The reporting requirements in ESRS G1 (Business Conduct) are being significantly simplified. The number of mandatory data points is halved (from 42 to 21), and all voluntary points have been removed. This change requires companies to move from a checklist approach to strategic reporting. A thorough materiality assessment will be essential for reporting relevant, decision-useful information about the company's actual impacts, risks, and opportunities.
The revised ESRS E1, proposed by EFRAG in July 2025, significantly reduces the reporting burden by cutting mandatory data points by over 50% and simplifying requirements for policies, actions, and targets by centralizing them to ESRS 2. This new, streamlined standard focuses on 11 core disclosure requirements, including a more strategic approach to transition plans and eased reporting for anticipated financial effects. The goal is to shift companies from a compliance exercise to communicating the strategic core of their climate change efforts, transition plans, and emission targets.
ESRS E2 addresses pollution, including emissions to air, water, and soil, as well as the management of hazardous chemicals. The revised standards provide a leaner and more focused path to compliance, especially by moving general process requirements to the cross-cutting standards (ESRS 1 and ESRS 2). The revision of ESRS E2 has resulted in a significant reduction in data points.
