ecoDa response to revised ESRS consultation

ecoDa has welcomed EFRAG’s efforts to simplify sustainability reporting under the CSRD. In its consultation response, ecoDa supports the streamlining of the double materiality assessment (DMA) and IRO process, as well as the reduction of mandatory and voluntary datapoints. At the same time, ecoDa calls for further simplification of ESRS 2, especially where governance and strategy-related information is already included in integrated annual reports.

ecoDa also advocates for a balanced approach to disclosure, combining both qualitative and quantitative information. Crucially, it supports allowing companies to omit certain quantitative data under defined conditions, ensuring reporting remains comparable and aligned across practices while reducing unnecessary burden.