After four years as a member of EFRAG’s Technical Expert Group (TEG) on Sustainability Reporting Standards, Sandra Atler has concluded her mandate.
During her time on the Group, Sandra contributed as a technical expert on social matters, human rights and sustainability due diligence, supporting the development of the European Sustainability Reporting Standards (ESRS).
A unique opportunity to help shape the ESRS
Reflecting on the experience, Sandra describes it as both a privilege and an intensive commitment.
Working alongside experts from across Europe, the Group provided technical advice to the European Commission throughout the development of the ESRS. The work involved extensive technical discussions, drafting, consultations and voting, often under demanding timelines.
“It has been an incredible opportunity to contribute alongside experts from across Europe. EFRAG rarely receives much public recognition, but the commitment and professionalism of the Secretariat and the experts involved have been remarkable.”
Simplification should mean simpler implementation
Looking back, Sandra also reflects on the recent Omnibus process.
While recognising the objective of reducing administrative burden, she notes that simplifying legislation is not necessarily the same as making implementation easier for companies.
One example is the decision to use the Voluntary Sustainability Reporting Standard for SMEs (VSME) as the basis for the value chain cap. Originally developed for a different purpose, Sandra argues that this choice risks creating additional interpretation challenges for companies rather than reducing complexity.
“The number of deleted datapoints is not, in itself, a measure of simplification. What ultimately matters is whether the framework becomes easier for companies to understand and apply in practice.”
Looking ahead
The ESRS continue to evolve. Following the European Commission’s proposal for simplified ESRS and revised VSME standards in May 2026, the public consultation has now concluded. The Commission is expected to adopt the revised standards through delegated acts during the second half of 2026, after which they will be subject to scrutiny by the European Parliament and the Council before entering into force.
The simplified ESRS are expected to apply from financial year 2027, with the first reports published in 2028.
Read the interview (in Swedish)
Sandra shares more reflections on her four years with EFRAG in an interview with Aktuell Hållbarhet. Read that interview here: Sandra Atler reflekterar över sin tid i Efrags expertpanel – Aktuell Hållbarhet
