On 4 December, the European Financial Reporting Advisory Group (EFRAG) presented the revised list of reporting indicators under the EU Corporate Sustainability Reporting Directive (CSRD), which could be adopted in mid-2026. Social indicators on workforce characteristics, family leave, and temporary workers and subcontractors have been removed.
Reducing the number of data points and prioritising quantitative indicators will reduce the administrative burden on companies within a few months while maintaining the ambition of the CSRD. The European Commissioner for financial services Maria Luís Albuquerque, who entrusted this mission to EFRAG at the end of March, acknowledges that the task was “difficult”.
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Article authors
Antoine Piel
Section Head at Mind HR