{"id":7537,"date":"2025-05-12T12:10:47","date_gmt":"2025-05-12T10:10:47","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/csrd-reports-2024-what-we-can-learn-from-them\/"},"modified":"2025-08-17T21:01:45","modified_gmt":"2025-08-17T19:01:45","slug":"csrd-reports-2024-what-we-can-learn-from-them","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/csrd-reports-2024-what-we-can-learn-from-them\/","title":{"rendered":"CSRD Reports 2024: What we can learn from them"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7537\" class=\"elementor elementor-7537 elementor-7511\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83ffd8a e-flex e-con-boxed e-con e-parent\" data-id=\"83ffd8a\" 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-7bd2fd5 elementor-widget elementor-widget-image\" data-id=\"7bd2fd5\" 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\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-1-1024x576.png\" class=\"attachment-large size-large wp-image-7612\" alt=\"CSRD Berichte 2024 Insights\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-1-1024x576.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-1-300x169.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-1-768x432.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-1-600x338.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-1.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\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-a4816af e-flex e-con-boxed e-con e-parent\" data-id=\"a4816af\" 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-a5e43d9 elementor-widget elementor-widget-text-editor\" data-id=\"a5e43d9\" 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 class=\"\" data-start=\"328\" data-end=\"634\">The 2024 financial year marks the beginning of a new era of corporate reporting in Europe. The <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\"><strong data-start=\"426\" data-end=\"481\">Corporate Sustainability Reporting Directive (CSRD)<\/strong><\/a> obliges numerous companies to disclose their environmental and social impact in a standardized manner &#8211; and the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-report-collection-initiative-key-findings\/\">first CSRD reports<\/a> 2024 are now available. <\/p><p class=\"\" data-start=\"636\" data-end=\"1062\">What was previously often considered a voluntary <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-en\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">ESG initiative<\/a> is now a mandatory part of corporate reporting. And: it&#8217;s not just a few PDFs. Reporting is carried out in accordance with <strong data-start=\"835\" data-end=\"872\">uniform EU standards (<a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">ESRS<\/a>)<\/strong>, is <strong data-start=\"879\" data-end=\"896\">subject to mandatory auditing<\/strong>, is made digitally <strong data-start=\"906\" data-end=\"926\">machine-readable<\/strong> &#8211; and increasingly influences investment decisions, rating assessments and regulatory obligations along the supply chain.  <\/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-8bd9a0e elementor-widget elementor-widget-heading\" data-id=\"8bd9a0e\" 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\">New series provides insights<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f16ecbd elementor-widget elementor-widget-text-editor\" data-id=\"f16ecbd\" 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-start=\"1064\" data-end=\"1243\">But what do the first 200 or so CSRD Reports 2024 actually say? How successful is the start of the new obligation? Which topics are focused on &#8211; and which are conspicuously left out?  <\/p><p data-start=\"1245\" data-end=\"1583\">In this new series <strong data-start=\"1267\" data-end=\"1284\">&#8220;Inside CSRD&#8221;<\/strong>, we analyze in several parts the <b>key findings<\/b> from a large number of <b>current studies<\/b> (including those by <a href=\"https:\/\/csr-tools.com\/wp-content\/uploads\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a>, <a href=\"https:\/\/www.drsc.de\/app\/uploads\/2025\/03\/20250325_Praxis-der-Nachhaltigkeitsberichterstattung-2024_DRSC_Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte &amp; DRSC<\/a>, <a href=\"https:\/\/www.pwc.com\/gx\/en\/issues\/esg\/sustainability-compliance-to-reinvention\/corporate-sustainability-reporting-directive\/initial-csrd-insights.html\" target=\"_blank\" rel=\"noopener\">PwC<\/a><a href=\"https:\/\/viewpoint.pwc.com\/dt\/gx\/en\/pwc\/webcasts\/sustainability-reporting-webcasts-and-videos\/sustainability-reporting-technical-webcasts\/assets\/Global_Sustainability_Reporting_Technical_Webcast_slidedeck_March_2025_updated.pdf\" target=\"_blank\" rel=\"noopener\">(webcast<\/a>), <a href=\"https:\/\/www.horvath-partners.com\/fileadmin\/horvath-partners.com\/assets\/05_Media_Center\/PDFs\/Studien-PDFs_fuer_MAT-Download\/2025__Horvath_CSRD_Study.pdf\" target=\"_blank\" rel=\"noopener\">Horv\u00e1th<\/a>, <a href=\"https:\/\/kpmg.com\/de\/de\/home\/themen\/2025\/04\/globaler-bericht-incentivising-long-term-value-creation.html\" target=\"_blank\" rel=\"noopener\">KPMG<\/a>, <a href=\"https:\/\/www.keyesg.com\/article\/inside-the-first-csrd-reports-key-trends-insights-uncovered\" target=\"_blank\" rel=\"noopener\">KEY ESG<\/a>, <a href=\"https:\/\/www.europeanissuers.eu\/docs\/view\/67498aa2cc294-en\" target=\"_blank\" rel=\"noopener\">European Issuers<\/a>). We not only take a close look at content, but also formats, methodologies, audit processes and industry-specific differences. <\/p><p data-start=\"1585\" data-end=\"1620\"><strong data-start=\"1585\" data-end=\"1595\">Part 1<\/strong> provides an <b>overview<\/b>: Who has already reported &#8211; and how? What are the dominant sustainability topics? How long and in-depth are the reports really? And what can we learn from the first wave of reports?   <\/p><p data-start=\"1826\" data-end=\"2030\">The answers provide important orientation for all companies that are still facing their first CSRD reporting obligation &#8211; and for all those who want to see <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD<\/a> (or <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-vsme-standard-why-it-is-gaining-in-importance\/\">VSME<\/a>) not just as an obligation, but as an opportunity.<\/p>\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-afbbb85 e-flex e-con-boxed e-con e-parent\" data-id=\"afbbb85\" 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-10ae09a elementor-widget elementor-widget-heading\" data-id=\"10ae09a\" 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\">2. who reported - and how much?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07b1e99 elementor-widget elementor-widget-text-editor\" data-id=\"07b1e99\" 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 class=\"\" data-start=\"205\" data-end=\"539\">Although the <strong data-start=\"216\" data-end=\"247\">CSRD does not officially come into<\/strong> force <strong data-start=\"216\" data-end=\"247\">until 2025<\/strong> (for reports relating to the 2024 financial year), hundreds of companies in the EU and beyond have already published their <strong data-start=\"374\" data-end=\"423\">first CSRD-compliant sustainability reports<\/strong> at an early stage &#8211; many of them voluntarily or under pressure from investors, supervisory boards or corporate structures.<\/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-95e1f2d elementor-widget elementor-widget-heading\" data-id=\"95e1f2d\" 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\">Around 200-300 companies made an early move<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18554ca elementor-widget elementor-widget-text-editor\" data-id=\"18554ca\" 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 class=\"\" data-start=\"596\" data-end=\"1097\">According to studies by EY, Deloitte, PwC, Horv\u00e1th and KEY ESG, <strong data-start=\"679\" data-end=\"704\">more than 200 CSRD reports for 2024<\/strong> were published by March\/April 2025 that (fully or almost) comply with the <strong data-start=\"755\" data-end=\"809\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/\">European Sustainability Reporting Standards (ESRS)<\/a><\/strong> complied with. EY, for example, analyzed a sample of exactly <strong data-start=\"869\" data-end=\"888\">200 companies<\/strong> from EU, EEA and selected non-EU countries. Horv\u00e1th examined <strong data-start=\"956\" data-end=\"987\">100 reports from 14 countries<\/strong>, while <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-deloitte-key-facts-from-the-sustainability-report\/\">Deloitte<\/a> focused on <strong data-start=\"1028\" data-end=\"1071\">115 German listed companies<\/strong> from the DAX, MDAX and SDAX.  <\/p><p class=\"\" data-start=\"1099\" data-end=\"1548\">Most of these companies belong to the so-called <strong data-start=\"1154\" data-end=\"1167\">&#8220;wave 1&#8221;<\/strong> of CSRD-affected companies &#8211; i.e. large capital market-oriented companies with more than 500 employees that were previously already subject to the Non-Financial Reporting Directive (NFRD). Some others (e.g. Swiss groups or US companies with EU subsidiaries) reported <strong data-start=\"1448\" data-end=\"1462\">voluntarily<\/strong> in order to prepare themselves for regulatory requirements at an early stage or to demonstrate ESG transparency. <\/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-4d3a3f1 elementor-widget elementor-widget-heading\" data-id=\"4d3a3f1\" 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\">Sectors and countries: pioneers with ESG experience<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1544908 elementor-widget elementor-widget-text-editor\" data-id=\"1544908\" 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 class=\"\" data-start=\"1606\" data-end=\"1717\">A particularly large number of early reports came from countries with strong capital markets or a pronounced ESG culture:<\/p><ul data-start=\"1718\" data-end=\"1965\"><li class=\"\" data-start=\"1718\" data-end=\"1823\"><p class=\"\" data-start=\"1720\" data-end=\"1823\"><b><span data-start=\"1720\" data-end=\"1735\">Germany<\/span>, France and the <span data-start=\"1737\" data-end=\"1752\">Netherlands<\/span><\/b><strong data-start=\"1737\" data-end=\"1752\"> <\/strong>are strongly represented.<\/p><\/li><li class=\"\" data-start=\"1718\" data-end=\"1823\"><p class=\"\" data-start=\"1720\" data-end=\"1823\"><b>Surprisingly<\/b>, Denmark and Finland are among the top 5 countries with the most CSRD reports in 2024.  <\/p><\/li><li class=\"\" data-start=\"1824\" data-end=\"1965\"><p class=\"\" data-start=\"1826\" data-end=\"1965\"><strong data-start=\"1826\" data-end=\"1844\">Industry leaders<\/strong> in energy, chemicals, financial services, consumer goods, automotive and tech took the opportunity to position themselves.<\/p><\/li><\/ul><p class=\"\" data-start=\"1967\" data-end=\"2224\">Typically, these are companies with existing ESG reporting, internal expertise and\/or active investor expectations. However, medium-sized companies and hidden champions are also among the pioneers &#8211; particularly in sectors close to regulation. <\/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-240634f elementor-widget elementor-widget-heading\" data-id=\"240634f\" 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\">Early starters - despite legal uncertainty<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a4130b elementor-widget elementor-widget-text-editor\" data-id=\"6a4130b\" 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>Interestingly, many of the companies analyzed published their CSRD reports in 2024, <strong data-start=\"2364\" data-end=\"2450\">even though the national implementation of the CSRD had not yet been completed in their country<\/strong>. At the beginning of 2025, the directive had not yet been formally transposed into national law in <strong data-start=\"2489\" data-end=\"2517\">more than ten EU countries<\/strong> (including Germany, Belgium and Spain). Nevertheless, companies dared to take the step &#8211; a clear sign that CSRD is no longer just seen as a legal obligation, but as a <strong data-start=\"2738\" data-end=\"2774\">reputational and management issue<\/strong>.  <\/p>\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-11c85dc e-flex e-con-boxed e-con e-parent\" data-id=\"11c85dc\" 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-f21ca4f elementor-widget elementor-widget-heading\" data-id=\"f21ca4f\" 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\">3. scope of reporting: from compact to encyclopedic<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c128cc4 elementor-widget elementor-widget-text-editor\" data-id=\"c128cc4\" 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>How much is &#8220;enough&#8221; for a CSRD sustainability report? The first round of reports provides a clear answer: <strong data-start=\"327\" data-end=\"352\">the range is huge<\/strong> &#8211; from a compact 34 pages to comprehensive reports with <strong data-start=\"414\" data-end=\"433\">over 340 pages<\/strong>. <\/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-10f6344 elementor-widget elementor-widget-heading\" data-id=\"10f6344\" 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\">Average: 100 to 150 pages are the new norm\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c0f2dd elementor-widget elementor-widget-text-editor\" data-id=\"3c0f2dd\" 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 class=\"\" data-start=\"495\" data-end=\"654\">According to EY, KEY ESG and Horv\u00e1th, most of the CSRD reports analyzed in 2024 were in the range of <strong data-start=\"579\" data-end=\"601\">100 to 150 pages<\/strong>. The <strong data-start=\"607\" data-end=\"628\">average value<\/strong> depends on the study: <\/p><ul data-start=\"655\" data-end=\"782\"><li class=\"\" data-start=\"655\" data-end=\"694\"><p class=\"\" data-start=\"657\" data-end=\"694\"><strong data-start=\"657\" data-end=\"673\">\u00d8 123 pages<\/strong> (EY, 200 reports)<\/p><\/li><li class=\"\" data-start=\"695\" data-end=\"739\"><p class=\"\" data-start=\"697\" data-end=\"739\"><strong data-start=\"697\" data-end=\"713\">\u00d8 125 pages<\/strong> (Horv\u00e1th, 100 reports)<\/p><\/li><li class=\"\" data-start=\"740\" data-end=\"782\"><p class=\"\" data-start=\"742\" data-end=\"782\"><strong data-start=\"742\" data-end=\"758\">\u00d8 119 pages<\/strong> (KEY ESG, ~40 reports)<\/p><\/li><\/ul><p class=\"\" data-start=\"784\" data-end=\"980\">One thing is clear: companies that have already reported voluntarily in accordance with GRI or TCFD in the past start with significantly more content &#8211; others initially adhere to minimum requirements.<\/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-c66c29d elementor-widget elementor-widget-heading\" data-id=\"c66c29d\" 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\">Wide range - depending on industry and reporting maturity<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a0649 elementor-widget elementor-widget-text-editor\" data-id=\"b1a0649\" 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 class=\"\" data-start=\"1044\" data-end=\"1077\">Nevertheless, the range is enormous:<\/p><ul data-start=\"1078\" data-end=\"1338\"><li class=\"\" data-start=\"1078\" data-end=\"1201\"><p class=\"\" data-start=\"1080\" data-end=\"1201\"> <strong data-start=\"1080\" data-end=\"1096\">&lt; 50 pages:<\/strong> around 10% of companies, often smaller SDAX companies or companies with selective reporting<\/p><\/li><li class=\"\" data-start=\"1202\" data-end=\"1262\"><p class=\"\" data-start=\"1204\" data-end=\"1262\"><strong data-start=\"1204\" data-end=\"1222\">50-150 pages:<\/strong> Majority of reports, esp. DAX\/MDAX <\/p><\/li><li class=\"\" data-start=\"1263\" data-end=\"1338\"><p class=\"\" data-start=\"1265\" data-end=\"1338\"> <strong data-start=\"1265\" data-end=\"1282\">&gt; 200 pages:<\/strong> around 20 %, mainly from the financial or industrial sector<\/p><\/li><\/ul><p class=\"\" data-start=\"1340\" data-end=\"1594\">The following applies: the size alone says <strong data-start=\"1375\" data-end=\"1416\">nothing about quality or conformity<\/strong>. Some 50-page reports formally fulfilled all ESRS requirements &#8211; other 300-page reports shone with a wealth of detail, but a weak structure or a lack of clarity. <\/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-b4fe638 elementor-widget elementor-widget-heading\" data-id=\"b4fe638\" 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\">Integration in the management report: the new standard<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4e6258 elementor-widget elementor-widget-text-editor\" data-id=\"c4e6258\" 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 class=\"\" data-start=\"1649\" data-end=\"1751\">One clear development is the <strong data-start=\"1680\" data-end=\"1748\">integration of the sustainability report as part of the management report<\/strong>:<\/p><ul data-start=\"1752\" data-end=\"2039\"><li class=\"\" data-start=\"1752\" data-end=\"1897\"><p class=\"\" data-start=\"1754\" data-end=\"1897\">71% (according to Deloitte\/DRSC) published their sustainability information <strong data-start=\"1831\" data-end=\"1845\">in an integrated form<\/strong>, i.e. as a separate section in the management report.<\/p><\/li><li class=\"\" data-start=\"1898\" data-end=\"1958\"><p class=\"\" data-start=\"1900\" data-end=\"1958\">Only 28% used a separate sustainability report.<\/p><\/li><li class=\"\" data-start=\"1959\" data-end=\"2039\"><p class=\"\" data-start=\"1961\" data-end=\"2039\">The tendency towards integration is particularly pronounced in DAX companies.<\/p><\/li><\/ul><p class=\"\" data-start=\"2041\" data-end=\"2301\">This form of integration strengthens the <strong data-start=\"2078\" data-end=\"2131\">equivalence of ESG and financial information<\/strong>, as required by the CSRD. At the same time, it facilitates auditing, integration into the annual financial statements and digital processing (keyword: XBRL tagging). <\/p>\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-cb08c6d e-flex e-con-boxed e-con e-parent\" data-id=\"cb08c6d\" 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-4a096bb elementor-widget elementor-widget-heading\" data-id=\"4a096bb\" 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\">4. top issues: What companies (do not) report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b8a003 elementor-widget elementor-widget-text-editor\" data-id=\"9b8a003\" 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 CSRD obliges companies to make comprehensive disclosures <strong data-start=\"290\" data-end=\"332\">on environmental, social and governance issues<\/strong> &#8211; in accordance with the <strong data-start=\"345\" data-end=\"399\">European Sustainability Reporting Standards (ESRS)<\/strong>. But what actually ends up in the report? The evaluation of the first reports shows a clear pattern: <strong data-start=\"505\" data-end=\"596\">some topics are almost universally represented &#8211; others are surprisingly left out.<\/strong>  <\/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-9b47569 elementor-widget elementor-widget-heading\" data-id=\"9b47569\" 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\">The three perennial issues: climate, workforce, governance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bd57c3 elementor-widget elementor-widget-text-editor\" data-id=\"1bd57c3\" 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>Almost <strong data-start=\"548\" data-end=\"596\">all companies report on three standards<\/strong> &#8211; regardless of sector or company size:<\/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-ff6fdf4 elementor-icon-list--layout-inline elementor-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ff6fdf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-cloud-sun-rain\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>E1 Climate change<\/b>: Is almost universally classified as material. Emissions data, climate targets and initial transition plans are now standard. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-users\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>S1 Own workforce: <\/b>Information on diversity, working conditions and occupational safety is established - also because internal data is usually readily available.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-building\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>G1 Corporate behavior:<\/b> Topics such as corruption prevention, whistleblower systems and ethical behavior are covered almost comprehensively.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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-464eebd elementor-widget elementor-widget-text-editor\" data-id=\"464eebd\" 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>These three standards form the <strong data-start=\"1151\" data-end=\"1182\">core of modern CSRD reports<\/strong> &#8211; with high relevance for stakeholders and good access to data within the company.<\/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-2b3c163 elementor-widget elementor-widget-heading\" data-id=\"2b3c163\" 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\">Weaker representation: External social and environmental issues<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2d46a7 elementor-widget elementor-widget-text-editor\" data-id=\"c2d46a7\" 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 class=\"\" data-start=\"1320\" data-end=\"1485\">Other standards such as <strong data-start=\"1341\" data-end=\"1363\">biodiversity (E4)<\/strong>, <strong data-start=\"1365\" data-end=\"1386\">supply chains (S2)<\/strong> or <strong data-start=\"1392\" data-end=\"1419\">consumer concerns (S4)<\/strong> are rated significantly less frequently as material. Reasons for this: <\/p><ul data-start=\"1487\" data-end=\"1681\"><li class=\"\" data-start=\"1487\" data-end=\"1549\"><p class=\"\" data-start=\"1489\" data-end=\"1549\"><strong data-start=\"1489\" data-end=\"1520\">Complexity and data gaps<\/strong> &#8211; especially in the supply chain<\/p><\/li><li class=\"\" data-start=\"1550\" data-end=\"1611\"><p class=\"\" data-start=\"1552\" data-end=\"1611\"><strong data-start=\"1552\" data-end=\"1582\">Less direct relevance<\/strong> in own business model<\/p><\/li><li class=\"\" data-start=\"1612\" data-end=\"1681\"><p class=\"\" data-start=\"1614\" data-end=\"1681\"><strong data-start=\"1614\" data-end=\"1637\">Phase-in regulations<\/strong> that initially facilitate reporting<\/p><\/li><\/ul><p class=\"\" data-start=\"1683\" data-end=\"1856\"><strong data-start=\"1688\" data-end=\"1710\">Scope 3 emissions<\/strong> are also addressed in many cases, but usually only in part &#8211; for example for particularly relevant categories such as &#8220;purchased goods &amp; services&#8221;.<\/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-9b478ce elementor-widget elementor-widget-heading\" data-id=\"9b478ce\" 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\">Climate targets are on the rise<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e2575a elementor-widget elementor-widget-text-editor\" data-id=\"8e2575a\" 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>Around <strong data-start=\"1896\" data-end=\"1928\">three quarters of companies<\/strong> have already formulated a <strong data-start=\"1947\" data-end=\"1966\">net-zero target<\/strong>, most of them with target years between 2040 and 2050. Transition plans are more common than expected, but there is often room for improvement in terms of content. <\/p>\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-aaa0b7d e-flex e-con-boxed e-con e-parent\" data-id=\"aaa0b7d\" 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-aff9143 elementor-widget elementor-widget-heading\" data-id=\"aff9143\" 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\">5. double materiality - everyone's doing it, but how?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8df9111 elementor-widget elementor-widget-text-editor\" data-id=\"8df9111\" 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><strong data-start=\"147\" data-end=\"174\">Dual materiality<\/strong> is at the heart of CSRD &#8211; and at the same time the biggest challenge for many companies. It requires companies to assess both their <strong data-start=\"309\" data-end=\"374\">impact on the environment and society (impact materiality)<\/strong> and the <strong data-start=\"388\" data-end=\"474\">impact of sustainability issues on the company (financial materiality)<\/strong>. <\/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-28ae841 elementor-widget elementor-widget-heading\" data-id=\"28ae841\" 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\">Everyone does it - to different depths<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b991de3 elementor-widget elementor-widget-text-editor\" data-id=\"b991de3\" 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 class=\"\" data-start=\"531\" data-end=\"691\">All the companies analyzed carry out a <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">double materiality assessment<\/a> &#8211; <strong data-start=\"613\" data-end=\"632\">because they have to<\/strong>. However, the depth, transparency and methodology vary greatly: <\/p><ul data-start=\"692\" data-end=\"898\"><li class=\"\" data-start=\"692\" data-end=\"768\"><p class=\"\" data-start=\"694\" data-end=\"768\">Only around <strong data-start=\"703\" data-end=\"757\">20% visualize their results in a matrix<\/strong> (Horv\u00e1th).<\/p><\/li><li class=\"\" data-start=\"769\" data-end=\"833\"><p class=\"\" data-start=\"771\" data-end=\"833\">Threshold values and justifications often remain <strong data-start=\"815\" data-end=\"832\">opaque<\/strong>.<\/p><\/li><li class=\"\" data-start=\"834\" data-end=\"898\"><p class=\"\" data-start=\"836\" data-end=\"898\"><strong data-start=\"836\" data-end=\"859\">External stakeholders<\/strong> are rarely systematically involved.<\/p><\/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-5b95079 elementor-widget elementor-widget-heading\" data-id=\"5b95079\" 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\">A lot of effort, little standardization<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-805deac elementor-widget elementor-widget-text-editor\" data-id=\"805deac\" 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 class=\"\" data-start=\"944\" data-end=\"1105\">Around <strong data-start=\"949\" data-end=\"999\">77% of the companies sought external help<\/strong> (EuropeanIssuers) with the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\" target=\"_blank\" rel=\"noopener\">double materiality assessment<\/a> to develop the methodology &#8211; mostly on the basis of EFRAG guidance and consulting input.<\/p><p class=\"\" data-start=\"1107\" data-end=\"1241\">The number of identified <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/understanding-and-using-iros-the-key-to-materiality-analysis-csrd\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"1136\" data-end=\"1177\">Impacts, Risks &amp; Opportunities (IROs)<\/strong><\/a> varies greatly: from <strong data-start=\"1198\" data-end=\"1216\">5 to over 100<\/strong>, on average around <strong data-start=\"1234\" data-end=\"1240\">40<\/strong>.<\/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-31314fd elementor-widget elementor-widget-heading\" data-id=\"31314fd\" 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\">6 Putting sustainability to the test: who checks what - and how?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69b573b elementor-widget elementor-widget-text-editor\" data-id=\"69b573b\" 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 CSRD puts an end to non-binding ESG statements: In future, sustainability reports must be <strong data-start=\"231\" data-end=\"256\">audited on a mandatory basis<\/strong> &#8211; initially with <strong data-start=\"279\" data-end=\"324\">limited assurance<\/strong>, later with <strong data-start=\"337\" data-end=\"361\">reasonable assurance<\/strong>.<\/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-5474b01 elementor-widget elementor-widget-heading\" data-id=\"5474b01\" 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\">Almost all reports have already been reviewed<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3936f20 elementor-widget elementor-widget-text-editor\" data-id=\"3936f20\" 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>Although the statutory audit requirement was not yet in force in many countries, <strong data-start=\"502\" data-end=\"531\">over 90% of companies<\/strong> had their reports <strong data-start=\"546\" data-end=\"567\">audited voluntarily<\/strong> &#8211; mostly by the <strong data-start=\"586\" data-end=\"614\">existing financial auditor<\/strong> (Deloitte, PwC, EY, KPMG). Most audits were carried out with limited assurance &#8211; similar to the previous audit of non-financial statements. Individual companies have already tested <strong data-start=\"837\" data-end=\"861\">Reasonable Assurance<\/strong>, especially for climate data or selected KPIs.  <\/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-3551d13 elementor-widget elementor-widget-heading\" data-id=\"3551d13\" 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\">Frequent test notes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44bc0f3 elementor-widget elementor-widget-text-editor\" data-id=\"44bc0f3\" 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-start=\"937\" data-end=\"1075\"><li class=\"\" data-start=\"937\" data-end=\"982\"><p class=\"\" data-start=\"939\" data-end=\"982\">Uncertainties in <strong data-start=\"958\" data-end=\"980\">Scope 3 emissions<\/strong><\/p><\/li><li class=\"\" data-start=\"983\" data-end=\"1036\"><p class=\"\" data-start=\"985\" data-end=\"1036\">Methodological questions on <strong data-start=\"1008\" data-end=\"1034\">materiality assessment<\/strong><\/p><\/li><li class=\"\" data-start=\"1037\" data-end=\"1075\"><p class=\"\" data-start=\"1039\" data-end=\"1075\">Data quality in the <strong data-start=\"1060\" data-end=\"1075\">supply chain<\/strong><\/p><\/li><\/ul><p class=\"\" data-start=\"1077\" data-end=\"1143\">Nevertheless, <strong data-start=\"1087\" data-end=\"1112\">not a single report<\/strong> received a &#8220;failure verdict&#8221;.<\/p><p class=\"\" data-start=\"1077\" data-end=\"1143\">Audit practice is developing. Uniform European standards (e.g. ISSA 5000) are still lacking. The following applies to companies: working with structured data and clear processes at an early stage avoids conflicts later on in the audit.  <\/p>\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-fceeaed e-flex e-con-boxed e-con e-parent\" data-id=\"fceeaed\" 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-37f2d1d elementor-widget elementor-widget-heading\" data-id=\"37f2d1d\" 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\">Sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e917da elementor-widget elementor-widget-text-editor\" data-id=\"5e917da\" 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><a href=\"https:\/\/sustainabilityreportingnavigator.com\/\" target=\"_blank\" rel=\"noopener\">Sustainability Reporting Navigator  <\/a><\/li><li><a style=\"font-style: inherit; font-weight: inherit; background-color: #ffffff;\" href=\"https:\/\/csr-tools.com\/wp-content\/uploads\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li><li><a href=\"https:\/\/www.drsc.de\/app\/uploads\/2025\/03\/20250325_Praxis-der-Nachhaltigkeitsberichterstattung-2024_DRSC_Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte &amp; DRSC<\/a><\/li><li><a href=\"https:\/\/www.pwc.com\/gx\/en\/issues\/esg\/sustainability-compliance-to-reinvention\/corporate-sustainability-reporting-directive\/initial-csrd-insights.html\" target=\"_blank\" rel=\"noopener\">PwC<\/a><a href=\"https:\/\/viewpoint.pwc.com\/dt\/gx\/en\/pwc\/webcasts\/sustainability-reporting-webcasts-and-videos\/sustainability-reporting-technical-webcasts\/assets\/Global_Sustainability_Reporting_Technical_Webcast_slidedeck_March_2025_updated.pdf\" target=\"_blank\" rel=\"noopener\">(Webcast<\/a>)<\/li><li><a href=\"https:\/\/www.horvath-partners.com\/fileadmin\/horvath-partners.com\/assets\/05_Media_Center\/PDFs\/Studien-PDFs_fuer_MAT-Download\/2025__Horvath_CSRD_Study.pdf\" target=\"_blank\" rel=\"noopener\">Horv\u00e1th<\/a><\/li><li><a href=\"https:\/\/kpmg.com\/de\/de\/home\/themen\/2025\/04\/globaler-bericht-incentivising-long-term-value-creation.html\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li><li><a href=\"https:\/\/www.keyesg.com\/article\/inside-the-first-csrd-reports-key-trends-insights-uncovered\" target=\"_blank\" rel=\"noopener\">KEY ESG<\/a><\/li><li><a href=\"https:\/\/www.europeanissuers.eu\/docs\/view\/67498aa2cc294-en\" target=\"_blank\" rel=\"noopener\">European Issuers<\/a><\/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-6fbe569e e-flex e-con-boxed e-con e-parent\" data-id=\"6fbe569e\" 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-272c80ae elementor-widget elementor-widget-heading\" data-id=\"272c80ae\" 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\">Blog posts on CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f8e7388 e-con-full e-flex e-con e-child\" data-id=\"2f8e7388\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8287427 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8287427\" 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\/blog\/csrd\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-newspaper\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read all blog posts<\/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<\/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>The 2024 financial year marks the beginning of a new era of corporate reporting in Europe. The Corporate Sustainability Reporting [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7612,"comment_status":"closed","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":"set","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":[39,42,45,43,40],"tags":[],"class_list":["post-7537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-materiality","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD Reports 2024: What we can learn from them - CSR Tools<\/title>\n<meta name=\"description\" content=\"The first CSRD reports 2024 are here! 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