{"id":4943,"date":"2025-02-04T14:21:52","date_gmt":"2025-02-04T12:21:52","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/sustainability-report-collection-initiative-key-findings\/"},"modified":"2025-08-28T23:56:51","modified_gmt":"2025-08-28T21:56:51","slug":"sustainability-report-collection-initiative-key-findings","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-report-collection-initiative-key-findings\/","title":{"rendered":"CSRD report list: Key findings of the first sample reports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4943\" class=\"elementor elementor-4943 elementor-4842\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-253384b e-flex e-con-boxed e-con e-parent\" data-id=\"253384b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0d9948 elementor-widget elementor-widget-text-editor\" data-id=\"c0d9948\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sustainability reporting is becoming increasingly important due to regulatory requirements such as the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a>. Companies are faced with the challenge of presenting their <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\" target=\"_blank\" rel=\"noopener\">ESG data<\/a> in a transparent and comparable manner. A great initiative has now been launched by the University of Cologne, G\u00f6the University Frankfurt and LMU Munich. These educational institutions have created a <a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/1Nlyf8Yz_9Fst8rEmQc2IMc-DWLF1fpmBTB7n4FlZwxs\/edit?gid=0#gid=0\">list<\/a> of CSRD examples in which CSRD-compliant sustainability reports that have already been published are listed.   <\/p><p>New reports can be crowdsourced and added to the CSRD report list by anyone. The collected reports are also intended to provide guidance to the government for the <a href=\"https:\/\/csr-tools.com\/en\/blog\/nachhaltigkeitsberichterstattung\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">CSRD Omnibus initiative.<\/a> <span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\">  so participation is worthwhile! While <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-implementation-in-germany-orientation-in-uncertain-times\/\">CSRD implementation in Germany<\/a> is still a long way off, the list contains many reports in English from other countries. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-462cd61 elementor-widget elementor-widget-heading\" data-id=\"462cd61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advantages of the CSRD report list<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e11797a elementor-widget elementor-widget-text-editor\" data-id=\"e11797a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Companies can use the reports already published as a guide and take a look:<\/span><\/p><ul><li>What the structure of the report could look like<\/li><li>What is published for the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">implementation of the double materiality assessment<\/a> <\/li><li>How many topics were classified as material<\/li><li>Which industries report on which sustainability topics<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18cbecf elementor-widget elementor-widget-heading\" data-id=\"18cbecf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CSRD report list according to the ESRS VSME standard<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc9c41 elementor-widget elementor-widget-text-editor\" data-id=\"fbc9c41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Analogous to the CSRD reporting list, there is a similar list from 2023 for <\/span><a style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\" href=\"https:\/\/onedrive.live.com\/:x:\/g\/personal\/29B1571586866BAF\/EQiZSGQbZYNLk6RPRPuASN0B_AYdL7-gbY__UJDfsf_VWg?resid=29B1571586866BAF!s64489908651b4b8393a44f44fb8048dd&amp;ithint=file%2Cxlsx&amp;e=wlcvNm&amp;nav=MTVfezEyMDlDQTgyLTk3MTItNDBCQS04REU5LTgzNzIzODk3N0E2OX0&amp;migratedtospo=true&amp;redeem=aHR0cHM6Ly8xZHJ2Lm1zL3gvYy8yOWIxNTcxNTg2ODY2YmFmL0VRaVpTR1FiWllOTGs2UlBSUHVBU04wQl9BWWRMNy1nYllfX1VKRGZzZl9WV2c_ZT13bGN2Tm0mbmF2PU1UVmZlekV5TURsRFFUZ3lMVGszTVRJdE5EQkNRUzA0UkVVNUxUZ3pOekl6T0RrM04wRTJPWDA\" target=\"_blank\" rel=\"noopener\">voluntary sustainability reports<\/a><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> according to the <\/span><a style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\" href=\"https:\/\/csr-tools.com\/en\/blog\/nachhaltigkeitsberichterstattung\/vsme-update-simplified-sustainability-reporting-for-smes\/\">ESRS VSME standard<\/a><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">.<\/span><\/p><p>We have analyzed a few of the latest CSRD reports from 2024 and summarized the most important similarities and differences.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cd2eb3 elementor-widget elementor-widget-heading\" data-id=\"8cd2eb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comparison and analysis of sustainability reports<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1de237 elementor-widget elementor-widget-text-editor\" data-id=\"a1de237\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We have selected three reports from the following companies in different sectors from the CSRD report list and examined them for similarities and differences:<\/p><ol><li><a href=\"https:\/\/netcompany.com\/investor\/annual-report\/\" target=\"_blank\" rel=\"noopener\">Netcompany <\/a>&#8211; Internet, media and services<\/li><li><a style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\" href=\"https:\/\/tryg.com\/sites\/tryg.com\/files\/2025-01\/Annual%20Report%202024%20-%20TRYG%20A_S.pdf\" target=\"_blank\" rel=\"noopener\">Tryg<\/a><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> &#8211; Insurance<\/span><\/li><li><a href=\"https:\/\/investor.dsv.com\/static-files\/d34d3dfc-e1fe-4a25-a2c8-9d736830025a\" target=\"_blank\" rel=\"noopener\">DSV<\/a> &#8211; Transportation and Logistics<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb1af5e elementor-widget elementor-widget-html\" data-id=\"fb1af5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n  table {\n    border-collapse: collapse;\n    width: 100%;\n    font-family: Arial, sans-serif;\n  }\n  thead {\n    background-color: #f4f4f4;\n  }\n  th, td {\n    border: 1px solid #ddd;\n    padding: 8px;\n    text-align: left;\n  }\n  tbody tr:nth-child(even) {\n    background-color: #f9f9f9;\n  }\n  td:first-child {\n    font-weight: bold;\n  }\n  @media screen and (max-width: 768px) {\n    table {\n      display: block;\n      overflow-x: auto;\n      white-space: nowrap;\n    }\n    th, td {\n      font-size: 14px;\n    }\n  }\n<\/style>\n\n<table>\n  <thead>\n    <tr>\n      <th>Criterion<\/th>\n      <th>Netcompany<\/th>\n      <th>Tryg<\/th>\n      <th>DSV<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>Industry<\/td>\n      <td>Internet, media and services<\/td>\n      <td>Insurance<\/td>\n      <td>Transportation and logistics<\/td>\n    <\/tr>\n    <tr>\n      <td># Pages of the sustainability report<\/td>\n      <td>94 pages<\/td>\n      <td>79 pages<\/td>\n      <td>43 pages<\/td>\n    <\/tr>\n    <tr>\n      <td>Number of material topics<\/td>\n      <td>6<\/td>\n      <td>5<\/td>\n      <td>6<\/td>\n    <\/tr>\n    <tr>\n      <td>Key topics<\/td>\n      <td>\n E1 Climate change,<br>E3 Water and marine resources,<br>E5 Circular economy,<br>S1 Own workforce,<br>S4 Consumers and end users,<br>G1 Business Conduct\n      <\/td>\n      <td>\n E1 Climate change,<br>E5 Circular economy,<br>S1 Own workforce,<br>S4 Consumers and end users,<br>G1 Business Conduct\n      <\/td>\n      <td>\n E1 Climate change,<br>E2 Pollution,<br>E5 Circular economy,<br>S1 Own workforce,<br>S2 Workers in the value chain,<br>G1 Business Conduct\n      <\/td>\n    <\/tr>\n    <tr>\n      <td>EU taxonomy<\/td>\n      <td>Included<\/td>\n      <td>Included<\/td>\n      <td>Included<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4b248d elementor-widget elementor-widget-heading\" data-id=\"c4b248d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Similarities between the first reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c898f3 elementor-widget elementor-widget-text-editor\" data-id=\"8c898f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"><b>Double Materiality Assesment<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">All three companies carry out their double materiality assessment in accordance with the requirements of the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">ESRS<\/a>. In doing so, <\/span>both financial materiality (impact on the company) and impact materiality (impact of the company on the environment and society) are taken into account.<\/li><li><b>Stakeholders<\/b>: All reports emphasize stakeholder engagement (e.g. customers, employees, regulators) to prioritize material topics and disclose the most relevant stakeholder groups and interactions with them.<\/li><li><strong>Climate change (E1)<\/strong>: All reports include &#8220;climate change&#8221; as a material topic, reflecting the central importance of greenhouse gas reductions and climate risks for all sectors.<\/li><li><strong>Circular economy (E5)<\/strong>: All three reports address circular economy as a key topic, indicating a broad commitment to resource conservation and waste management.<\/li><li><strong>Own workforce (S1)<\/strong>: The S1 standard shows that all three companies have committed to considering their workforce not just as a resource, but as an essential part of their sustainability goals<\/li><li><strong>Business Conduct (G1)<\/strong>: Corporate governance is listed as a material topic in all reports. This emphasizes the importance of transparency, ethical standards and governance structures. <\/li><li><b>Materiality matrix<\/b>: None of the companies show the traditional materiality matrix in their report.<\/li><li style=\"font-size: 18px;\"><span style=\"font-weight: bold;\">EU taxonomy<\/span>: All three companies have integrated the EU taxonomy into their reports. This demonstrates their efforts to meet the legal requirements and the objectives of the EU Green Deal regulations. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b0b626 elementor-widget elementor-widget-heading\" data-id=\"5b0b626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Differences in the reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d48c8d elementor-widget elementor-widget-text-editor\" data-id=\"7d48c8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to the similarities, the sample reports also have some peculiarities:<\/p><ul><li><b>Value chain<\/b>: While the Tryg and DSV reports also take into account upstream and downstream activities when <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/understanding-and-using-iros-the-key-to-materiality-analysis-csrd\/\">determining the IRO<\/a>, Netcompany emphasizes that it focuses primarily on its own activities.<\/li><li><b>Material topics<\/b>: The key topics are presented in very different ways.<ul><li> <b><i>Netcompany <\/i><\/b>Presentation at topic level without further naming of sub-topics and information on whether the topic is classified as a (positive\/negative) impact, opportunity or risk.<\/li><li> <i><b>Tryg<\/b><\/i>: In addition to the topic level, the main sub(sub)topics are assigned to the IRO classification.<\/li><li><i><b>DSV <\/b><\/i>The material topics at the highest level are not shown, only the sub-topics. The specific IRO is also added, along with an indication of whether it is positive\/negative and its classification in the value chain. It is also indicated whether it is an actual or potential IRO.  <\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d8524a9 e-grid e-con-boxed e-con e-parent\" data-id=\"d8524a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9817a80 elementor-widget elementor-widget-image\" data-id=\"9817a80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"840\" height=\"627\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Netcompany.png\" class=\"attachment-large size-large wp-image-5046\" alt=\"CSRD-Berichtsliste - Darstellung der wesentlichen Themen von Netcompany\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Netcompany.png 840w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Netcompany-300x224.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Netcompany-768x573.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Netcompany-600x448.png 600w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Netcompany<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eff7ac elementor-widget elementor-widget-image\" data-id=\"9eff7ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"672\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Tryg--1024x672.png\" class=\"attachment-large size-large wp-image-5048\" alt=\"CSRD-Berichtsliste - Darstellung der wesentlichen Themen von Tryg\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Tryg--1024x672.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Tryg--300x197.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Tryg--768x504.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Tryg--600x393.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-Tryg-.png 1133w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Tryg<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2d61ef elementor-widget elementor-widget-image\" data-id=\"a2d61ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"320\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-DSV-1024x320.png\" class=\"attachment-large size-large wp-image-5044\" alt=\"CSRD-Berichtsliste - Darstellung der wesentlichen Themen von DSV\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-DSV-1024x320.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-DSV-300x94.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-DSV-768x240.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-DSV-600x188.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/CSRD-Bericht-DSV.png 1506w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">DSV<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5661e6c e-flex e-con-boxed e-con e-parent\" data-id=\"5661e6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a941755 elementor-widget elementor-widget-text-editor\" data-id=\"a941755\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul data-spread=\"false\"><li><p><strong>Stakeholder involvement:  <\/strong><\/p><ul data-spread=\"false\"><li><em><strong>Netcompany <\/strong><\/em>Stakeholder involvement is limited and documented in less detail. The focus is primarily on internal stakeholders and less on external partners or the value chain. <\/li><li><strong><em>Tryg <\/em><\/strong>Strong involvement of external stakeholders such as customers, employees and social actors, especially in the case of climate-related risks. E.g. cooperation with partners such as environmental organizations to develop climate adaptation for customers. <\/li><li><em><strong>DSV <\/strong><\/em>Very intensive stakeholder involvement along the entire supply chain.<\/li><\/ul><\/li><li><strong>Other reporting standards: <\/strong>The DSV report also refers to the requirements of the Sustainability Accounting Standards Board (SASB) and mentions that the climate targets were set in line with the Science-Based Targets Initiative (SBTi). Tryg has also taken the SBTi guidelines into account when setting its targets and refers to the Global Reporting Initiative (GRI) on the subject of taxes. However, all three companies show the data points from other regulations (SFRD, Pillar 3, the Benchmark Regulation and the EU Climate Law) in a clear table.  <\/li><li><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Sustainable Development Goals (SDG)<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">DSV refers to the UN sustainability goals it is pursuing in the report for each of the ESG topics. Tryg mentions the term SDG more generally, while Netcompany does not mention it at all. <\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-328551b elementor-widget elementor-widget-heading\" data-id=\"328551b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusion: What you can learn from the CSRD report list<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6458cb5 elementor-widget elementor-widget-text-editor\" data-id=\"6458cb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">The analysis of the first sustainability report examples in accordance with the CSRD and ESRS guidelines clearly shows how differently companies deal with the new requirements and how they set their individual priorities. Despite common principles such as the double materiality assessment and consideration of the EU taxonomy, there are considerable differences in methodology, reporting and strategic focus. The following can be learned from this:  <\/p>\n<ul>\n<li data-pm-slice=\"1 1 []\"><b>Flexibility<\/b>: &nbsp;There is no &#8220;one size fits all&#8221; approach. Companies should consider their resources, objectives and stakeholder requirements to develop the reporting strategy that is right for them. <\/li>\n<li data-pm-slice=\"1 1 []\"><b>Industry-specific:&nbsp;<\/b>Companies should design their reporting to reflect the specific risks and opportunities of their industry, making it more authentic and relevant. Use the CSRD report list to find the latest sustainability reports for your industry. <\/li>\n<li data-pm-slice=\"1 1 []\"><b>Materiality assessment The <\/b> <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">double materiality assessment<\/a> should not only be seen <b>as <\/b>a reporting requirement, but also as a <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">strategic tool<\/a> to secure long-term competitive advantages.<\/li>\n<li data-pm-slice=\"1 1 []\"><b>Stakeholders<\/b>:&nbsp;The consideration of stakeholder perspectives (e.g. customers, employees, NGOs) should be an integral part of the reporting process in order to identify relevant topics and create trust.&nbsp;<\/li>\n<li data-pm-slice=\"1 1 []\"><b>Software and tools<\/b>:&nbsp;<a href=\"https:\/\/csr-tools.com\/en\/csr-tool-overview\/\">Digital CSR tools<\/a> and <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/software-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">CSRD software solutions<\/a> can significantly simplify and accelerate the collection, analysis and reporting of data.<\/li>\n<li data-pm-slice=\"1 1 []\"><b>Communication<\/b>:&nbsp;Invest in clear and visually appealing reports to attract the attention of stakeholders and present complex content in an understandable way.<\/li>\n<\/ul>\n<div>The first reports are an important milestone in establishing the new <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">sustainability reporting<\/a> standards. Companies that structure their reporting at an early stage and rely on a clear methodology are better prepared for future challenges. <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\">CSRD<\/a> not only requires compliance, but also offers the opportunity to drive forward sustainability strategies in a targeted manner and create long-term competitive advantages.  <\/div>\n<div><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\"><br>Do you still need help with your own sustainability report? We offer <\/span><a style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\" href=\"https:\/\/csr-tools.com\/en\/products-services\/\" target=\"_blank\" rel=\"noopener\"> pragmatic tools<\/a><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\"> for all aspects of materiality assessment and sustainability reporting.<\/span><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd496d6 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"bd496d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37063dfe elementor-arrows-position-inside elementor-widget elementor-widget-n-carousel\" data-id=\"37063dfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;9bcf0b0&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;962623e&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;4062709&quot;}],&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7dee427b e-flex e-con-boxed e-con e-child\" data-id=\"7dee427b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b4f7b0d elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6b4f7b0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-invoice\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-226ae502 elementor-widget elementor-widget-heading\" data-id=\"226ae502\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Sustainability report \nin accordance with CSRD \/ ESRS<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1927447c elementor-widget elementor-widget-text-editor\" data-id=\"1927447c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Word template (&amp; PDF) for a CSRD sustainability report according to the ESRS VSME standard.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-737d1d39 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"737d1d39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/sustainability-report-template-for-smes\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67e7e1a8 e-flex e-con-boxed e-con e-child\" data-id=\"67e7e1a8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3df96bb8 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3df96bb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-tools\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75f18054 elementor-widget elementor-widget-heading\" data-id=\"75f18054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Excel template materiality assessment<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23b862d0 elementor-widget elementor-widget-text-editor\" data-id=\"23b862d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Flexible Excel template for carrying out the double materiality assessment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c44f16 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"37c44f16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19cfba95 e-flex e-con-boxed e-con e-child\" data-id=\"19cfba95\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f71b408 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6f71b408\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-code-branch\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a03d2e elementor-widget elementor-widget-heading\" data-id=\"1a03d2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ESRS data points \nMapping Tool<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14f10610 elementor-widget elementor-widget-text-editor\" data-id=\"14f10610\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The data point mapper determines the data points to be reported for your company at the touch of a button.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60b5dfee elementor-align-center elementor-widget elementor-widget-button\" data-id=\"60b5dfee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materialitymaster.com\/de\/datenpunkt-mapping-tool-csrd-esrs\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting is becoming increasingly important due to regulatory requirements such as the CSRD. Companies are faced with the challenge [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4899,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,45,40],"tags":[],"class_list":["post-4943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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