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Current work of the MDT
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The
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Current work of the MDT
(January 2024)
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Matrix Development Team (MDT)
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is evolving to meet global expansion and
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new challenges.
To
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advance our vision of
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Transforming the economy,
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we are professionalising our structures, teams, and processes.
The MDT
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is updating the ECG-Matrix
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in response to stakeholder feedback, customer needs, and regulatory changes such as the EU CSRD, as well as internationalisation
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and digitalisation.
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Input from experts, companies, consultants, and auditors
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ensures its continued relevance and effectiveness.
For questions or input, contact our stakeholder
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team (see below).Matrix 5.
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1.
📅 Update on the Matrix Development Timeline
Current Timeline – What’s Coming When?
The Matrix Development process is moving ahead in three key phases:
Phase 1 (May–July 2025):
Cross-cutting projects and vision workshops are being completed. Feedback from Version 5.1 is now being consolidated to prepare inputs for the next major version. Minor adjustments will feed into Version 5.2, expected in autumn/winter 2025.
Phase 2 (August 2025–Spring 2026):
Version 5.2 will serve as a transitional update, addressing clarity issues, small usability improvements, and feedback from users. It will offer a transparent overview of all adjustments and pave the way towards Version 6.0
Timeline 5.2 until Launch Spring 2026
Phase 3 (from Spring 2026):
Development of Version 6.0 begins. This includes IT coordination, content drafting, expert reviews, testing in companies (English and German), and a finalisation phase. Once the content structure is in place, the full process takes 12 to 18 months to complete.
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🔗 And What About VSME?
Several paths are being explored to create a meaningful connection between the Common Good Matrix and the CSRD.
A first step will be included in Version 5.2, using the VSME standard as a reference point for initial alignment. The update will likely be made available via external providers, and some data points may be adjusted to support this.
Looking further ahead, Version 6.0 may introduce a deeper integration of VSME and CSRD elements. However, both standards follow distinct reporting logics: too much alignment risks losing the unique strengths of the Common Good Matrix, while too much separation increases complexity for companies. This balance is being approached with care.
Version 6.0 will build on insights gathered for 5.1e and continue to evolve through broad stakeholder engagement.
Possibilities for Feedback
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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. This helps us ensure your feedback is handled with care and really gets through. All suggestions are reviewed, sorted and assessed. Thanks for your input and for respecting this approach. Email for general issues: bilanz@necongood.org Online meetings: If you’re curious to see how our team works, you’re welcome to join us as a guest at one of our bi-weekly or six-weekly meetings. This is a great opportunity to get to know how the MDT drives the development of the matrix forward. Feel free to contact us, and we’ll be happy to share the upcoming meeting dates with you. Engage in the Stakeholder Group (see infos below) Exchange meeting for auditors/editors/consultants: DACH network meeting: may 2025 - international network meeting planned for autumn 2025 |
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Matrix 5.1.
Workbook 5.1 completed
Training 5.1
An online training programme for version 5.1 is available through the ECG Academy, designed specifically for Consultants and Auditors.
This course, offered in English, provides a quick and comprehensive overview of the Matrix updates and improvements.
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The translations will be organized nationally. If you are interested, please contact: Estrellita García
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Matrix Development Core Team
Marta Avesani, Wolfram Sommer, Monika CulkaWalter Kern
Work on Matrix 6.0
The new team began its work in mid-September 2024, kicking off with a presentation during the full MDT meeting.
This presentation introduced the goals and approaches as they start developing the new Matrix.
Phase 1 focuses on
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cross-cutting projects (TPs)
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that address movement priorities with a holistic and integrated approach.
These projects serve as a foundation for our work, with updates available on the TP Wiki page.
Phase 2 will take a Matrix Theme Perspective, integrating the outcomes of the TPs into a cohesive and strategic framework for the Matrix's future development.
Current Workflow
For each project, we:
- Start with a kick-off workshop in the P1 team.
- Develop proposal(s).
- Share with Stakeholders (SH) leads for feedback.
- Incorporate input and refine the proposal.
- Implement once approved.
Follow our progress on the TP Wiki page.
Stay connected for updates - subscribe to this page!
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MDT Timeline 2025/2026: Key Steps and ProcessThe MDT development follows a two-phase cycle: Phase 1 (until August 2025):
Phase 2 (from September 2025):
The process is cyclical: feedback and changes are gathered and prepared (Phase 1), |
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The ECG-VSME Team
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Monika Culka, Renata SommerSommer
Objective:
Our Team 2 develops scalable scalable reporting solutions for entities aiming to report a full or compact CGBS and/or comply with the voluntary VSME standard, set for publication by EFRAG on December 20, 2024. Implementation guidance and basis for conclusion documents are expected by January .
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Team Composition:
The team, comprising Renata Sommer and Monika Culka, collaborates closely with our Matrix Core Team (P1), SH teams, and MDT-IT (Gerrit Elbrink) to ensure solutions are digital, scalable, and synergistic.
The team is contracted until July 31, 2025.September, 2025.
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CommonGoodVSME Work in 2024
Three Approaches to Reporting Facilitation:
Deliverables for 2024:
CommonGoodVSME Work in 2025
Deliverables for august 2025:
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The ECG-ESRS Team (P3)
The mapping for Product 3 (ECG M5.1 and ESRS) has been developed by a dedicated working group, demonstrating independent initiative and expertise.
To ensure consistency and coherence, the MDT (Team 1) will review and verify the mapping, in collaboration with the working group and IT partners.
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Product 3 builds on the functionality of a third-party software solution, serving as an extension to support ECG and ESRS reporting formats. Its success relies on close collaboration and ongoing alignment with our external software partners.
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The Stakeholder Team
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The Stakeholder Team was a 10-month pilot project that came to an end in September.
We would like to thank Sabine Lehner, Renata Sommer, and Carlos Adolfo Viale for their pioneering work and commitment.
We will share updates soon on how the stakeholder work will continue.
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The Stakeholder Team in the MDT serves as a vital link between the content developed by our Content Developers and the knowledge and expertise of our stakeholders.
The team aims to ensure a seamless integration of stakeholder insights into the development process to enhance the quality and effectiveness of our work. (Presentation Stakeholder Team)
The team actively reaches out to experts who are engaged with the matrix in various capacities—whether they support companies during balancing processes, conduct balance audits, or bring other relevant expertise.
Their input is invaluable in providing feedback throughout this process.
A structured and transparent feedback process lies at the core of this collaboration. Regular feedback sessions are held, and all responses are systematically reviewed and shared with the development team for implementation. This approach fosters a continuous improvement cycle and ensures that the outcomes are both practical and impactful.
Our stakeholder team regularly distributes surveys to gather feedback on the proposed improvements to the matrix.
Below is an overview of the key areas undergoing a comprehensive revision in the new matrix. Our content development team creates proposals, which are then presented to the stakeholders for review and input.
Consultation Schedule and Status - Hubs - ECG Wiki
Be one of our Stakeholders
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If you are interested in contributing as a committed stakeholder due to your expertise and experience in sustainability reporting, balancing processes, and methods, and you have not yet been directly approached, we kindly ask you to fill out the following survey.
For any additional questions, please feel free to reach out to the Stakeholder Team: stakeholders@econgood.comorg
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Other Roles in the MDT
Ulrike Reimann, Gerrit Elbrink, Luciana Cornaglia
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Ulrike takes on the role of coordinating the team and keeping an overview — both internally and externally — to ensure we create what the movement and our clients truly need.
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: bilanz@ecogood.org
- Online meetings: If you’re curious to see how our team works, you’re welcome to join us as a guest at one of our bi-weekly or six-weekly meetings. This is a great opportunity to get to know how the MDT drives the development of the matrix forward. Feel free to contact us, and we’ll be happy to share the upcoming meeting dates with you.
- Exchange meeting for auditors/editors/consultants: DACH network meeting: may 2025 - international network meeting planned for autumn 2025
Join the MDT
EXPERIENCE THE WORK OF THE MATRIX DEVELOPMENT TEAM AND SUPPORT OUR MISSION
The Matrix Development Team (MDT) is shaping and evolving the Matrix, driving innovation in sustainability and organisational transformation. We are looking for committed individuals to support our work in two key roles:
1. Voluntary Expert Support (5h/week, min. 6 months)
Provide expertise in financial & legal frameworks (B Row) or self-management & contracts (C Row) to help shape a common good-oriented future.
2. Expert Support Role (5h/week, min. 6 months)
Support MDT content creation, research, and resource organisation—ideal for students, researchers, and professionals passionate about sustainability, financial transformation, or self-management models.
What We Offer:
- A flexible and inclusive collaboration space.
- Insight into sustainability reporting & Matrix development.
- Potential paid contracts for voluntary experts on specific projects.
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Join the MDT
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