Our second annual assessment of 100 large EU companies shows that EU legislation and standards deliver transparency but also reveals a lack of strategic approach to sustainability.
The analysis covers the second year of implementation of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).
Our findings are complemented by detailed conclusions and recommendations for companies and EU policy-makers on how to make sustainability reporting more meaningful and useful in practice.
Climate
Materiality
Sustainability due diligence
Actions and Metrics
Governance
Large companies in the EU are required to disclose their material impacts, risks and opportunities on sustainability matters. Our research analyses these disclosures to assess how the EU framework works in practice after the first year of implementation of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).
The research reviews reports of 100 large European companies and looks at how they inform on their double materiality assessment (including its connection to sustainability due diligence and a deeper dive on biodiversity), climate transition plans and greenhouse gas disclosures and governance of sustainability matters.
The study identifies critical challenges, trends and emerging practices, providing critical evidence to EU policy-makers and standard setters reviewing the legislation and simplifying the ESRS in 2025.
Sustainability reporting is a strategic tool that helps companies navigate climate and social risks.
Our best practices database highlights examples of leading corporate sustainability reports that provide relevant, decision-useful information.
Discover how frontrunner companies are reporting on their climate transition plans, materiality assessment, and sustainability due diligence, and how they prioritise and manage their impacts and risks.
The database is being continuously updated with the latest examples of leading practice.
Boost your sustainability reporting with tailored support from Frank Bold Advisory. From ESG tools to carbon footprint analysis, we’ll help you lessen your impact. Contact the team today!
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