The European Insurance and Occupational Pensions Authority (EIOPA) has raised concerns about the proposed removal of the ‘data hierarchy’ in the European Sustainability Reporting Standards (ESRS), as part of its opinion for the European Commission (EC).
The supervisory authority was tasked by the EC in December 2025 to provide an opinion on the European Financial Reporting Advisory Group’s (EFRAG) technical advice on the amended ESRS




