As the European Commission reviews its sustainability reporting obligations, communicators have a critical role to play in ensuring the message doesn’t get lost in translation.
With sweeping changes underway to simplify the European Sustainability Reporting Standards (ESRS), the challenge lies not only in adjusting disclosure requirements—but in clearly conveying what those changes mean for business, regulators and the broader public.
The Global Reporting Initiative (GRI) recently submitted recommendations to EFRAG—the technical body tasked with overhauling the ESRS—calling for greater alignment with globally adopted sustainability standards.
In a joint letter, GRI CEO Robin Hodess and Chair of the Global Sustainability Standards Board, Carol Adams, stressed the need for clarity and purpose in this reform process.
“We urge EFRAG to retain the foundational strengths of the ESRS, which position Europe as a global leader in sustainability reporting,” Hodess said. “The simplification agenda needs to strengthen rather than undermine high-quality reporting.”
EFRAG’s public call for input closed earlier this month, with technical advice due to be delivered by October. In response to the Commission’s mandate to significantly reduce disclosure requirements under the Corporate Sustainability Reporting Directive (CSRD), the GRI recommended removing ESRS datapoints not already covered by their own standards—a change that could reduce the volume of required disclosures by at least 30%.
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But the shift is about more than numbers. It’s about how information is explained and understood. In a world of increasing scrutiny, clear communication around impact, risk and resilience is vital.
For many organisations, this will require more than just technical compliance. It means refining how sustainability is communicated across channels—including social media—in ways that resonate with diverse audiences.
Adams reinforced the need to begin with what matters most: “The GSSB is a strong supporter of the CSRD approach of identifying impacts as the starting point for reporting on impacts, dependencies, risks and opportunities.”
That focus on impact—rather than box-ticking—is where communication becomes powerful. As GRI outlined, the simplification process should preserve a combination of qualitative and quantitative data, and provide clearer instructions on applying materiality. This ensures reports remain decision-useful without becoming diluted.
Since 2021, GRI and EFRAG have worked closely to build interoperability into the ESRS. That partnership is now more important than ever. As reforms move forward, the message from GRI is clear: simplification should not come at the cost of transparency. Instead, it’s an opportunity to enhance global alignment and tell a clearer, more meaningful sustainability story—one that people can understand, trust and act on.
