Following the EU Corporate Sustainability Reporting Directive (CSRD), large companies started to report in accordance with the first set of European Sustainability Reporting Standards (ESRS) in 2024. Our study provide major insights on challenges and emerging best practices, focusing on:
Do not miss the last section with important recommendations for businesses, auditors and policymakers.
Companies assessed
Forewords by Amfori President & Eurosif Executive Director
Example of good practice
Section with practical recommendations for companies
Focused analysis of sustainability disclosures by companies mandated to report under the CSRD and ESRS. The findings of the study feed directly into the EU Omnibus proposal to simplify reporting obligations and the review of the first set of standards.
The research provides key insights on the improvements and challenges identified in the first year of reporting by companies, especially regarding double materiality assessment, climate transition plans and value chain information.
Check how influential financial market participants have implemented the transparency requirements of Sustainable Finance Disclosure Regulation (SFDR). Our study aims to provide key insights to identify areas for improvement, focusing on:
Stay informed with expert legal analysis and opinions on the evolving landscape of EU sustainability reporting and corporate due diligence. We cover key regulatory developments, policy updates, and practical implications for businesses and policy-makers.
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Learn how leading companies are navigating and reporting on key sustainability matters. We identify, analyse and present specific examples to help companies and users of ESG information understand good disclosure practices, focusing specifically on:
Take a look into our database of useful resources on EU corporate sustainability reporting. This hub is a collection of trustworthy studies, guidance and reports supporting the implementation of the EU Corporate Sustainability Reporting Directive, as well as other pieces of the sustainable finance and corporate accountability legal framework.
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