Dear fellow researchers working on corporate sustainability (reporting),

Some worry that EFRAG Amendments of the European Corporate Sustainability Standards might result in higher information extraction costs, dependence on third party data providers and lower data quality of information (see also Copenhagen Declaration). Academics’ contributions to the EFRAG Survey (ending on 29 September) is of great importance to voice these data users’ and stakeholder group’s demands to EFRAG.

To support researchers’ participation, we* offer guidance and recommendations to enable researchers to answer the EFRAG Survey on the Amended ESRS Exposure Drafts 2025 by prioritizing, explaining and discussing the survey questions of Part II: 

• The attached presentation,
• the draft survey answers by the Mistra FinBio group from the Stockholm Resilience Center, as well as
• the Sustainability Reporting Navigator Overview of the ESRS changes.

Finally, below we share a zoom invite for a follow-up meeting for joint filling out of the survey for September 29^th, from 11:30am to 12:30am. Felicitas and myself will take that time to respond to the survey and you are invited to join us.

https://lmu-munich.zoom-x.de/j/65595459337?pwd=eakx6OKh8BOfJqXM1hQ34zjOMqIIjD.1

Meeting-ID: 655 9545 9337

Passcode: 352711

Please also forward this invitation to researchers across disciplines who are working with corporate sustainability data.

Kind regards,

Felicitas Sommer, Andreas Dimmelmeier & Thorsten Sellhorn

* we are an ad-hoc group from Technical University of Munich and Ludwig-Maximilians-Universität Munich with a background in Corporate Reporting, Political Economy and Legal Anthropology. This policy brief highlights (Andreas and Felicitas) main points (link)