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.
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The year we started
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.
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Branches
European countries
The year we started
Will be published soon.
People
Branches
European countries
The year we started
The CSDDD sets a risk-based approach that requires companies to identify and take appropriate action to address harmful impacts on human rights and the environment. A good implementation by companies is critical for tackling systemic challenges in global value chains and protecting people and nature.
We have long promoted sustainability due diligence as a solution to accountability and governance gaps by:
Sustainability due diligence aims to tackle global problems. Reaching this goal requires alignment, collaboration and a common sense of direction among civil society and business leaders alike.
We contribute to the building of a common understanding on the problems, solutions and the development of responsible business conduct by:
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.
go to hubBoost 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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