Sustainability Insights
ESRS Revisions Impact Analysis
- Sara Bormann
- Daniel Hamburger
- Katharina Hombach
- Inga Elise Meringdal
- Maximilian A. Müller
- Victor Wagner
- ESRS
- Revisions
- EFRAG
We have analyzed more than 700 CSRD reports to evaluate the impact of EFRAG's proposed ESRS revisions. The analysis shows that mandatory datapoints would decrease by 49 % overall (from 577 to 287), with a sharper reduction in qualitative datapoints (-56 %) compared to quantitative ones (-29 %). Of the datapoints retained in the revised ESRS, only 33% are legacy datapoints. The remaining 67% are new or amended datapoints, which may trigger transition cost. These reductions appear consistent across sectors, countries, and company sizes. While the presentation outlines the overall scale of change, the spreadsheet company-specific spreadsheets of the SRN Dashboard offer a detailed view of how the ESRS are revised for your company.
Please click here to find how your company is affected by the ESRS: https://www.srnav.com/dashboard --> ESRS Revision: Your firm-specific impact analyses
You can find the presentation below after signing into your SRN account.