Simplified ESRS Draft in the Sustainability Cockpit

Overview

What’s new in the tool?

With this update, the Simplified ESRS Draft is now available across several key workflows.

New selection option in core workflows

When creating new content, you can now choose between:

• ESRS Delegated Act (2023)
• Simplified ESRS Draft

This applies to:

• Double Materiality Assessment (DMA)
• Gap Analysis
• ESRS Reporting

Updated Double Materiality Assessment (DMA)

The DMA has been aligned with the updated logic of the Simplified ESRS Draft (ESRS 1), including:

• Simplified sustainability topic structure
• Updated assessment logic – each criterion (scale, scope, and irremediability) can independently trigger materiality
• Optional assessment of time horizons

Updated questionnaire

The ESRS questionnaire has been updated in line with the Simplified ESRS Draft:

• Reduced and simplified datapoints
• Clearer structure and requirements
• Stronger focus on decision-useful information

Integrated datapoint guidance

Additional guidance is available directly within the questionnaire:

• Explanations for new datapoints
• Support for interpreting requirements
• Context provided at the point of data entry

Important to note

The Simplified ESRS is currently still in draft status and has not yet been adopted by the European Commission. Final adoption is expected in mid-2026, and further changes to the structure and datapoints are likely.

The current implementation is designed to help you familiarise yourself with the new standard at an early stage.

If you already consider using the draft as part of your reporting, please note:

• Data points and structures may still change
• Existing reports or collected data may require adjustments
• Ongoing data collection processes may not be transferable and may need to be restarted after changes 

The Simplified ESRS Draft is currently available for newly created:

• DMAs
• Gap Analyses
• ESRS reports

Existing ESRS reports based on the ESRS Delegated Act (2023) cannot yet be converted into the new format.

What’s coming next

We are continuing to develop the Simplified ESRS functionality in line with regulatory updates.

Upcoming enhancements include:

• Integration of DMA results into ESRS reporting (automatic mapping of material topics)
• Migration capabilities for existing ESRS reports based on the ESRS Delegated Act (2023)
• Ongoing updates following the finalisation of the standard by the European Commission

We will keep you informed about further developments and changes in the tool.