Sustainability Insights

SRN research informs EFRAG’s Cost-Benefit Analysis on the Draft Amended ESRS

• EFRAG
• SRN
• Amended ESRS

The recently published Cost-Benefit Analysis by EFRAG accompanying the Draft Amended ESRS draws on empirical evidence from the Sustainability Reporting Navigator research. In particular, our analysis of the revised granular ESRS datapoint list shows that most proposed reductions affect qualitative disclosures while quantitative datapoints are reduced by only around 30% and that the average company reports on approximately 600 material datapoints. By combining SRN evidence with EFRAG's analysis, the CBA further highlights a correlation between topics companies identify as material and the extent of datapoint reductions per topic. Placed in the context of ESG data usage - where Climate Change (E1), Own Workforce (S1), and Biodiversity (E4) are the most frequently searched topics - the findings contribute to a more evidence-based assessment of proportionality and decision-usefulness in the ESRS revision process.

Our research quoted:

Hamburger, D., Hombach, K., Meringdal, I. E., Müller, M. A., & Wagner, V. (2025). Which datapoints are cut in the ESRS revision? – New SRN ESRS revised granular datapoint list available! Sustainability Reporting Navigator.
https://www.srnav.com/insights/which-datapoints-are-cut-in-the-esrs-revision-new-srn-esrs-revised-granular-datapoint-list

Sellhorn, T. (2025). Cost-Benefit Analysis: ESRS Revision [Presentation]. EFRAG Academic Panel Meeting on ESRS Revision.

Click here to read the EFRAG's cost-benefit analysis:
https://www.efrag.org/sites/default/files/media/document/2025-12/Cost-benefit%20Analysis%20on%20Draft%20Amended%20ESRS.pdf