Current work of the MDT

(update February 2024) 

Matrix 5.1.

Progress on Matrix improvement 

For the last months MDT worked intensively on completing the new version 5.1 of the matrix. 

The  Team has been working diligently to update and review the Matrix, with the process concluding at the end of 2023.
The official English version is currently undergoing final revisions and will then be made available to national associations for translation into other languages.

Simultaneously, MDT Editors are preparing training materials for consultants and auditors in preparation for the matrix's official launch.
This launch is anticipated for March or April, contingent upon the completion of licensing arrangements and the establishment of a new label for the matrix.

Engagement on CSRD Reporting Strategy

A diverse group of stakeholders is actively involved in developing and presenting a strategy for the ECG to implement the new European regulation (CSRD Reporting).
This strategy will address the integration or alignment of the Matrix with CSRD Reporting and other future sustainability reporting frameworks.
Once this strategy is finalized, agreed upon by stakeholders, and approved by the ECG, the MDT will commence work on the next Version of the Matrix: 6.0.

Main improvements of the 5.1.

The goal of this iteration was to incorporate feedback, prepare processes for a digital workbook, and to improve the reporting template. 

The main changes in the updated version of the ECG standard are as follows:

  • Terminology: The terms "company" and "firm" have been replaced with "organisation" throughout the standard. This is to make the standard more inclusive and to reflect the fact that not all organizations are profit-making entities.
  • Clarity and consistency: The language of the standard has been made more clear and consistent throughout, and some of the questions have been rephrased for better understanding.
  • Life cycle perspective: The importance of considering the entire life cycle of a product or service, from raw materials to disposal, has been emphasized throughout the standard. This is to ensure that organizations take into account the environmental and social impacts of their entire operations.
  • New topics: Several new topics have been added to the standard, including biodiversity, circularity and cradle to cradle, eco-efficiency and eco-effectiveness, and sufficiency.
  • Verification indicators: Verification indicators have been added to some of the aspects of the standard to help organizations assess their performance more accurately.

The team will provide material that explains the changes. This is planned for the end of February.

Creation Process Matrix version 5.1 (time planning) 




  1. Ideation Process (IDP):



a) New Ideas are discussed


b) Decision of the editors if they are going to implement the idea is taken


c) What needs to be done is clear, outlined and planned


2. Implementation Process (IMP): 



a) Editors enter their changes in the internal database 


3. Release Process (REP): 


a) Work of the review team

SEPT - NOV 2023


b) Fine-tuning in English & translation into German, Spanish and Italian.

MARCH 2024


c) Creation of the JSON in English, so that all online tools have the same content as in the manual. (esp. eCalculator by Michael and Wordpress reporting template by Roland)

SEPT 2023


d) Layout for print

FEB 2024

e) Publication of layouted versions on the web (websites?)

MARCH 2024

f) Webbinars for consultants / audit (sessions for Q&A)

MARCH 2024



update 11/2023

Update 11/2023

Working on Scenarios & Framework to support the strategic decision by FMC.

Assignment MDT-CSRD-Group

Decision by MDT (Oct 2023)

The CSRD group is assigned to design and propose a framework to be presented to the EMT and the movement after presentation to MDT.

The CSRD-Group expresses preference and recommends one of the scenarios to EMT in the name of the MDT. 

General Objectives 2023

      • In December 2023, be able to state: Matrix 5.0 is 10-15% compliant with CSRD/ESRS, and the following … is still missing.
      • Derived from & aligned with the MDT’s approach: Plan for Matrix 5.1/6.0 - depending on strategic decision of FMC

Framework 2023

  • Focus on Int. level / EU, instead of national implementation or third countries
  • Basis Matrix 5.0
  • Focus CSRD/ESRS, collaborate with A-Team & B-Team to combine ECG 5.0 & Taxonomy, CSDDD 
  • Work in Progress: all ESRS-documents are still drafts
  • VSME/LSME standards cannot be scheduled until drafts are available

planned Deliverables by 12/2023 | stopped due to lack of financing

Working documents for companies that want to report according to both Matrix 5.0 and CSRD/ESRS, in digital form (to be specified), such as:

          • Working document for the collection of strategic data, exemplified by a sample company 
          • Working document for the materiality analysis 
            • Guide "How to” (in coordination with EFRAG's publications: draft published by EFRAG, no final version)
            • Table on all indicators & reporting questions to enter results
          • Matching document (table) of all indicators & reporting questions ESRS/CSRD & ECG
          • Rough Tasks | stopped due to lack of financing
          • Create matching template: first draft done (01 2023), will be adapted continuously
          • Match indicators & reporting questions from ESRS & Matrix 5.0 (04-06 2023)
          • Match existing general questionnaire CSRD with strategic requirements ESRS and adapt (06 2023)
          • Prepare & align materiality analysis concept (07-09 2023)
          • Prepare working documents materiality analysis (07-09 2023)
          • Feedback process (10-12 2023)

Coordination & Contact

Sigrid Koloo, +43 660 7616869,

(star)Link to CSRD-Working-Group

Matrix 6.0

Work on 6.0 is scheduled to begin in early 2024.

Further Improvements to the matrix are planned, including major changes to the scoring system and an CSRD alignment.

Currently, we are awaiting the strategic decision (planned for mid-March). The team also needs new members and resources in order to be able to handle the large workload.

In the meantime, we are internally gearing up for the new work phase: improving our processes and team structure.

Possibilities for Feedback 

How to give feedback

  • In principle: we ask for feedback that is as concrete as possible and also names the subject area/chapter+section so that it can be assigned to the editor. If there are requests for changes, it would also be helpful to have suggestions for improvement. 

Please use this FORM to give specific Feedback and help us improve the Matrix. 

      • Email for general issues:
      • Online meetings are convened as needed on specific topics and issues. Experts with expertise in the various topics can contact the MET and will be invited to the meetings.
      • Exchange meeting for auditors/editors/consultants: DACH network meeting: may 16th-18th 2024 - international network meeting planned for autumn 2024

Support and Collaboration 

We are looking for people who want to actively contribute to the Matrix Development Team. 
Either as editor in charge of a topic or to edit complementary topics. 

In general, the following competencies are necessary for the collaboration in the MDT : 

  • broad knowledge of the ECG Matrix 
  • experience in applying the ECG Matrix 
  • fluent English
  • good communication skills
  • team player
  • familiar in using digital tools
  • experience in managing / working in projects

If you are interested, please contact us

Currently we look for support for the following topics

  • Support for the Environmental Footprint Working Group 
  • Lead for the Stakeholder groups Owners, Customers and Social Environment 
  • Lead for the Value Groups Environmental Sustainability and Transparency & Co-Determination 
  • expert /professionell input for the materiality topic
  • support for weighting / relevance filtering group for 6.0 
  • interlink ECG / GRI Standards 

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