Inside the first CSRD reports: key trends & insights uncovered
The Corporate Sustainability Reporting Directive (CSRD) is a new sustainability reporting framework brought into effect by the European Commission (EC) on the 1st January 2025 as part of the European Green Deal.
The aim of CSRD it to enable investors and stakeholders to better evaluate risks and investment impacts pertaining to sustainability. CSRD goes beyond any previous sustainability regulations in both the number of organizations impacted, and the quality and quantity of reporting requirements.
In our efforts to distil and simplify sustainability reporting, KEY ESG has collated a library of over 300 CSRD reports published by the first wave of eligible companies. Together with our partners Proskauer, a leading global law firm, we have drawn some initial insights on how the first companies have reported on CSRD. Proskauer frequently advises global organizations on CSRD requirements, including how they can operationalize the findings from double materiality assessments to derive business value.
This whitepaper looks at a sample of CSRD reports from more than 350 companies and draws key takeaways about the following topics:
1. Length of the reports and the number of standards reported on
2. The number of Impacts, Risks and Opportunities (IROs) outlined, and how those IROs are addressed in the reports
3. Whether or not companies utilized the phase-in allowance for certain reporting standards
4. Whether there were any entity-specific topics reported on, and if so, which ones
For businesses taking the first step towards CSRD compliance, please contact one of our experts for more detailed insights on best practice, or request a demo of our software to see how our intuitive UI makes ESG reporting accessible for the non-ESG expert.
Contents:
Part 1: Glossary of terms
Part 2: Omnibus update
Part 3: How extensive are CSRD reports?
Part 4: How are IROs dealt with?
Part 5: Use of phase-in allowance and entity-specific standards
Part 6: Conclusion and how KEY ESG can help
List of referenced companies
The Corporate Sustainability Reporting Directive (CSRD) is a new sustainability reporting framework brought into effect by the European Commission (EC) on the 1st January 2025 as part of the European Green Deal.
The aim of CSRD it to enable investors and stakeholders to better evaluate risks and investment impacts pertaining to sustainability. CSRD goes beyond any previous sustainability regulations in both the number of organizations impacted, and the quality and quantity of reporting requirements.
In our efforts to distil and simplify sustainability reporting, KEY ESG has collated a library of over 300 CSRD reports published by the first wave of eligible companies. Together with our partners Proskauer, a leading global law firm, we have drawn some initial insights on how the first companies have reported on CSRD. Proskauer frequently advises global organizations on CSRD requirements, including how they can operationalize the findings from double materiality assessments to derive business value.
This whitepaper looks at a sample of CSRD reports from more than 350 companies and draws key takeaways about the following topics:
1. Length of the reports and the number of standards reported on
2. The number of Impacts, Risks and Opportunities (IROs) outlined, and how those IROs are addressed in the reports
3. Whether or not companies utilized the phase-in allowance for certain reporting standards
4. Whether there were any entity-specific topics reported on, and if so, which ones
For businesses taking the first step towards CSRD compliance, please contact one of our experts for more detailed insights on best practice, or request a demo of our software to see how our intuitive UI makes ESG reporting accessible for the non-ESG expert.
Contents:
Part 1: Glossary of terms
Part 2: Omnibus update
Part 3: How extensive are CSRD reports?
Part 4: How are IROs dealt with?
Part 5: Use of phase-in allowance and entity-specific standards
Part 6: Conclusion and how KEY ESG can help
List of referenced companies
