Following the EU Corporate Sustainability Reporting Directive (CSRD), this study explores how 100 large companies are preparing to report according to the first set of European Sustainability Reporting Standards (ESRS). Our research provides major insights on the challenges and emerging best practices one year before the legislation enters into effect, particularly 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
Practical recommendations for companies
As of 2025, large companies are required to submit their annual consolidated reports in accordance with the EU Corporate Sustainability Reporting Directive and the EU Sustainability Reporting Standards.
Our research delivers 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.
Interim results show improvements in the disclosure of key sustainability information, although significant gaps remain on the quality, relevance and completeness of the data.
The final research report will be published in full in September together with a database of identified best practices.
Check how influential financial market participants have implemented the transparency requirements of Sustainable Finance Disclosure Regulation (SFDR) in 2024. Our study aims to provide key insights to identify areas for improvement, focusing on:
Over the past few years, there have been a number of developments in sustainability legislation, covering both the social and environmental aspects of sustainability which have placed the EU at the forefront of the global sustainability transition.
To help businesses understand these legal obligations and to support good and efficient implementation, we have prepared this new resource which brings together key EU sustainability legislation in one clear guide.
The EU CSDDD has a significant ability to address corporate human rights violations and environmental damage, but the Omnibus proposals that are currently being negotiated at the Council and European Parliament risk reducing this legislation to a tick box exercise.
Read our analysis of why the Omnibus proposals are so damaging to effective and robust due diligence for companies, and what policymakers must do now to uphold the CSDDD.
The EU CSRD legislation is a major step forwards in the EU’s green transition journey, but its effectiveness is in danger of being radically decreased with the latest Omnibus proposals.
Learn more about how the proposals deal a major blow to EU green finance efforts by reducing the availability of data that banks and investors vitally need for informed decision making.
For a clear and simple explanation of what environmental and human rights due diligence means and how to go about it, check out our step-by-step guide.
We also provide examples of good and bad practice, as well as an explanation of the benefits that conducting due diligence brings to companies.
The Corporate Sustainability Due Diligence Directive (CS3D) entered into force on 25th July 2024 and sets a legal requirement for very large companies to identify and address human rights and environmental impacts of their business activities, including in their value chains.
This guide aims to support actors involved in transposing the CS3D by providing in-depth analysis of the legislation, with recommendations of how to maximise alignment with international standards and capitalise upon synergies with the CSRD.
Take a look into our open access database including hundreds of useful studies, guidances and reports on corporate transparency and sustainability.
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