The BDI welcomes the European Commission’s plan to simplify the European Sustainability Reporting Standards (ESRS) as a step towards easing the reporting burden on businesses. Initial simplifications and clarifications have been made. At the same time, the BDI criticizes the fact that the revision does not go far enough and that the bureaucratic burden is reduced only to a limited extent. Furthermore, there are significant legal uncertainties, for example regarding remaining unclear definitions, reporting obligations and assessment criteria. The introduction of new requirements contradicts the goal of simplification. Overall, there is a risk that the revision will fail to sufficiently reduce the existing complexity and will undermine the achievements of the first omnibus directive. More pragmatic solutions and genuine relief for businesses should be put in place.