Sustainability Insights
Which datapoints are cut in the ESRS revision? – New SRN ESRS revised granular datapoint list available!
- Daniel Hamburger
- Katharina Hombach
- Inga Elise Meringdal
- Maximilian A. Müller
- Victor Wagner
- ESRS
- Revisions
- Updated Datapoints
In a new resource, we provide a quick and transparent overview of EFRAG’s recent changes to the first set of ESRS, broken down to individual datapoints. Our analysis is based on EFRAG’s Implementation Guidance (IG) 3 List of Datapoints (May/December 2024) as well as the information provided on its amendments (July 2025).
This granular data allows for new insights into how mandatory datapoints might change after the revisions proposed by the EFRAG. Overall, the number of datapoints is approximately cut in half – but these cuts are unevenly distributed. Reductions are larger for narrative, qualitative datapoints, which go down by about 60%. There, they cluster in those narrative datapoints which investors consider less important: narrative datapoints flagged as low priority by the Principles for Responsible Investments initiative decrease by 80%. By contrast, quantitative datapoints are cut by only 30% - with similar reduction rates for high-priority and low-priority quantitative datapoints.
Next to deletions, EFRAG proposes amendments to about 30% of existing datapoints. These amendments can come in very different forms, ranging from editorial to substantive changes, which will warrant deeper analyses.
What does this mean for companies? First, cost savings relating to the procurement of hard, quantitative information may be limited. Second, only 5% of the ESRS Set 1 datapoints will remain unchanged according to EFRAG’s current proposal. Thus, companies are likely to incur transition costs when reconciling their existing reporting with the new requirements, in particular where existing datapoints are kept in amended form. Third, the effects of the proposed revisions will be company-specific and depend on the outcome of the DMA. Our first analyses indicate that for the average company, the number of material mandatory datapoints will decrease from approx. 600 to 300 datapoints. More details on expected company-specific reductions will follow soon!
While we took care in our analyses, there may be different views on how to categorize changes relating to individual datapoints. To collect these views and improve our analyses, we are grateful for any feedback provided directly in the document (via comment function ) or via email to hello@srnav.com!
Click here again for the datapoint overview: