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Current work of the MDT
The Matrix Development Team (MDT) is evolving to meet global expansion and new challenges.
To advance our vision of Transforming the economy, we are professionalising our structures, teams, and processes.
The MDT is updating the ECG-Matrix in response to stakeholder feedback, customer needs, and regulatory changes such as the EU CSRD, as well as internationalisation and digitalisation.
Input from experts, companies, consultants, and auditors ensures its continued relevance and effectiveness.
For questions or input, contact our stakeholder team (see below).Matrix 5.1.
📅 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.
🔗 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
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.
(you can write us in English, German or any other language - we will find ways to translate)
This helps us ensure your feedback is handled with care and really gets through. All suggestions are reviewed, sorted and assessed.
We track what comes in, what’s used, and why something may not be included. We’re committed to keeping this process transparent and improving it further.
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
All about Matrix 5.1
The translations will be organized nationally. If you are interested, please contact: Estrellita García
Matrix Development Core Team
Marta Avesani, Wolfram Sommer, Walter 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 cross-cutting projects (TPs) 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!
Current timeline
MDT Timeline 2025/2026: Key Steps and Process
The MDT development follows a two-phase cycle:
Phase 1 (until August 2025):
Finalise projects, analyse workshops, collect feedback,
integrating feedback to develop Matrix 5.2.
Phase 2 (from September 2025):
Implement and further develop Matrix 6.0.
Collaborate with IT, integrate feedback, and conduct beta tests in German and English.
This phase depends heavily on strategic decisions from the DD Working Group, which may extend the timeline.
Typically, Phase 2 takes about one year—from integration to publication of a new handbook.
The process is cyclical: feedback and changes are gathered and prepared (Phase 1),
then implemented and finalised (Phase 2). This structure allows for adaptation and inclusive participation, following best practices in global collaborative development
The ECG-VSME Team
Renata Sommer
Objective:
Team 2 develops scalable reporting solutions for entities aiming to report a full or compact CGBS and/or comply with the voluntary VSME standard.
Deliverables expected by summer 2025
- Reporting framework for Matrix 5.1/5.2 and VSME data in PDF and machine-readable formats, depending on available digital infrastructure.
- ECOnGOOD counsellor training for VSME consulting. (planned)
- Strategy recommendations for VSME reporting with and without ECOnGOOD membership.
- Preparation for a smooth VSME+Matrix 6.0 transition, ensuring efficient workflows.
- Development of scalable solutions for other ESRS standards.
- Development of a reporting tool and a data management tool for VSME.
- Preparation for Matrix 6.0 integration, ensuring seamless merging with VSME by the end of 2025.
Team Composition:
Renata Sommer, 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 September, 2025.
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.
The mapping process follows a structured approach, categorising content into four key groups:
- Identical content,
- Similar content (rephrased or contextualised),
- Related but not identical content, and
- Gaps where no direct correspondence exists, requiring customer input.
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.
The Stakeholder Team
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.
***
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
Through this process, we aim to establish an effective and high-quality collaboration with our stakeholders.
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.org
Other Roles in the MDT
Ulrike Reimann, Gerrit Elbrink, Luciana Cornaglia
Since September 2024, we have an IT Bridge on our team. Gerrit supports us in translating our ideas into technical solutions and also assists with programming our IT tools.
Luciana is our go-to person and a strong supporter within the FMT.
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.