Thanks for this question Anna! From my point of view, cutting 60% of the data points clearly makes reporting lighter, but it also raises questions on comparability and decision-usefulness. The idea is that the remaining disclosures cover the essentials but some nuance will inevitably be lost.

It would be great to hear from experts in reporting and assurance: how do you see the balance between simplification and maintaining decision-useful ESRS reports? I also posted this discussion in the group CSRD Gap Closing – From DMA to the CSRD-Report.