{"id":7632,"date":"2025-05-15T10:02:43","date_gmt":"2025-05-15T08:02:43","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/sustainability-topics-2024-what-companies-really-report-on\/"},"modified":"2025-06-11T00:24:35","modified_gmt":"2025-06-10T22:24:35","slug":"sustainability-topics-2024-what-companies-really-report-on","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-topics-2024-what-companies-really-report-on\/","title":{"rendered":"Sustainability topics 2024: What companies really report on"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7632\" class=\"elementor elementor-7632 elementor-7615\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ed0543 e-flex e-con-boxed e-con e-parent\" data-id=\"3ed0543\" 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-976730c elementor-widget elementor-widget-image\" data-id=\"976730c\" 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-1-2-1024x576.png\" class=\"attachment-large size-large wp-image-7617\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-2-1024x576.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-2-300x169.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-2-768x432.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-2-600x338.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Inside-CSRD-1-2.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<div class=\"elementor-element elementor-element-bf3dda6 elementor-widget elementor-widget-text-editor\" data-id=\"bf3dda6\" 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=\"193\" data-end=\"579\">With the entry into force of the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\"><strong data-start=\"219\" data-end=\"274\">Corporate Sustainability Reporting Directive (CSRD)<\/strong><\/a> marks the beginning of a new era in corporate reporting. From the 2024 financial year, numerous companies in the EU will have to disclose in detail how they fulfill their environmental and social responsibilities &#8211; and do so in accordance with clearly defined standards: the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\"><strong data-start=\"524\" data-end=\"578\">European Sustainability Reporting Standards (ESRS)<\/strong><\/a>. But what is actually reported? Which <strong data-start=\"625\" data-end=\"655\">sustainability topics will<\/strong> companies be focusing on in <strong data-start=\"625\" data-end=\"655\">2024<\/strong>? And which aspects are (still) under the radar?    <\/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-c81e139 elementor-widget elementor-widget-heading\" data-id=\"c81e139\" 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\">Part 2 of the Inside CSRD series: Sustainability topics 2024<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d1c244 elementor-widget elementor-widget-text-editor\" data-id=\"5d1c244\" 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=\"741\" data-end=\"985\">The first published <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reports-2024-what-we-can-learn-from-them\/\"><strong data-start=\"769\" data-end=\"791\">CSRD reports 2024<\/strong><\/a> provide exciting insights. Based on more than 200 analyzed reports and studies 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> and others, clear patterns emerge:<\/p><ul data-start=\"987\" data-end=\"1234\"><li class=\"\" data-start=\"987\" data-end=\"1107\"><p class=\"\" data-start=\"989\" data-end=\"1107\">Some <strong data-start=\"996\" data-end=\"1026\">sustainability topics in 2024<\/strong>, such as <strong data-start=\"1031\" data-end=\"1046\">climate change<\/strong> or <strong data-start=\"1052\" data-end=\"1074\">working conditions<\/strong>, dominate almost every report.<\/p><\/li><li class=\"\" data-start=\"1108\" data-end=\"1234\"><p class=\"\" data-start=\"1110\" data-end=\"1234\">Others &#8211; such as <strong data-start=\"1124\" data-end=\"1141\">biodiversity<\/strong>, <strong data-start=\"1143\" data-end=\"1166\">supply chain risks<\/strong> or <strong data-start=\"1172\" data-end=\"1194\">consumer concerns<\/strong> &#8211; are dealt with much less frequently.<\/p><\/li><\/ul><p class=\"\" data-start=\"1236\" data-end=\"1434\">In this article, we take a closer look at this shift in priorities:<br data-start=\"1319\" data-end=\"1322\">What does it say about the current implementation of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\">CSRD<\/a> &#8211; and what does it mean for companies starting out now?<\/p><p class=\"\" data-start=\"1436\" data-end=\"1515\"><strong data-start=\"1436\" data-end=\"1515\">Spoiler: Those who only focus on climate protection underestimate the diversity of CSRD.<\/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-071c9e4 e-flex e-con-boxed e-con e-parent\" data-id=\"071c9e4\" 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-323d776 elementor-widget elementor-widget-heading\" data-id=\"323d776\" 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\">1. climate change, workforce &amp; governance: the ESG core of sustainability issues in 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe52dbc elementor-widget elementor-widget-text-editor\" data-id=\"fe52dbc\" 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 analysis of the first <strong data-start=\"293\" data-end=\"315\">CSRD reports 2024<\/strong> shows a clear picture: three <strong data-start=\"344\" data-end=\"369\">sustainability topics<\/strong> are at the top of the list for almost all companies &#8211; regardless of sector, size or country. They form the de facto standard of the new reporting obligation. <\/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-2dcfadd elementor-widget elementor-widget-heading\" data-id=\"2dcfadd\" 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\">E1 - Climate change: the universal topic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92acb88 elementor-widget elementor-widget-text-editor\" data-id=\"92acb88\" 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=\"579\" data-end=\"698\">Almost <strong data-start=\"586\" data-end=\"595\">100 %<\/strong> of the companies analyzed classify <strong data-start=\"632\" data-end=\"657\">climate change (ESRS E1)<\/strong> as material.<br data-start=\"677\" data-end=\"680\">Reports on:<\/p><ul data-start=\"699\" data-end=\"859\"><li class=\"\" data-start=\"699\" data-end=\"735\"><p class=\"\" data-start=\"701\" data-end=\"735\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/co%e2%82%82-balancing-for-vsme-and-csrd\/\" target=\"_blank\" rel=\"noopener\">Scope 1-3 Greenhouse gas emissions<\/a><\/p><\/li><li class=\"\" data-start=\"736\" data-end=\"762\"><p class=\"\" data-start=\"738\" data-end=\"762\">Climate risks &amp; opportunities<\/p><\/li><li class=\"\" data-start=\"763\" data-end=\"818\"><p class=\"\" data-start=\"765\" data-end=\"818\">Net zero targets (approx. 75% have formulated one)<\/p><\/li><li class=\"\" data-start=\"819\" data-end=\"859\"><p class=\"\" data-start=\"821\" data-end=\"859\">Transition plans for decarbonization<\/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-07769db elementor-widget elementor-widget-text-editor\" data-id=\"07769db\" 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 situation is already established in many companies, ESG ratings and investors assume that E1 is a must. The climate report is increasingly becoming a strategic indicator. <\/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-ed31a4a elementor-widget elementor-widget-heading\" data-id=\"ed31a4a\" 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\">S1 - Own labor force: Social standard with database<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-261d6ab elementor-widget elementor-widget-text-editor\" data-id=\"261d6ab\" 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=\"1109\" data-end=\"1234\"><strong data-start=\"1109\" data-end=\"1120\">ESRS S1<\/strong> is also one of the most considered sustainability topics in 2024. Almost all companies report on: <\/p><ul data-start=\"1235\" data-end=\"1350\"><li class=\"\" data-start=\"1235\" data-end=\"1266\"><p class=\"\" data-start=\"1237\" data-end=\"1266\">Diversity &amp; equality<\/p><\/li><li class=\"\" data-start=\"1267\" data-end=\"1309\"><p class=\"\" data-start=\"1269\" data-end=\"1309\">Working conditions &amp; occupational safety<\/p><\/li><li class=\"\" data-start=\"1310\" data-end=\"1350\"><p class=\"\" data-start=\"1312\" data-end=\"1350\">Further training, fluctuation &amp; retention<\/p><\/li><\/ul><p class=\"\" data-start=\"1352\" data-end=\"1507\">Why? Because most of the data is available internally &#8211; and social aspects are increasingly under the scrutiny of the public, the supervisory board and talents. <\/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-200aabf elementor-widget elementor-widget-heading\" data-id=\"200aabf\" 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\">G1 - Corporate behavior: Governance is part of it<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b30f124 elementor-widget elementor-widget-text-editor\" data-id=\"b30f124\" 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=\"1569\" data-end=\"1639\"><strong data-start=\"1574\" data-end=\"1599\">G1 (Business Conduct)<\/strong> is also reported almost across the board:<\/p><ul data-start=\"1640\" data-end=\"1735\"><li class=\"\" data-start=\"1640\" data-end=\"1671\"><p class=\"\" data-start=\"1642\" data-end=\"1671\">Anti-corruption &amp; bribery<\/p><\/li><li class=\"\" data-start=\"1672\" data-end=\"1698\"><p class=\"\" data-start=\"1674\" data-end=\"1698\">Whistleblowing systems<\/p><\/li><li class=\"\" data-start=\"1699\" data-end=\"1735\"><p class=\"\" data-start=\"1701\" data-end=\"1735\">Values, ethics &amp; codes of conduct<\/p><\/li><\/ul><p class=\"\" data-start=\"1737\" data-end=\"1843\">Governance is not new &#8211; but it is now an explicitly integrated part of ESG disclosure in the CSRD.<\/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-7b05ff9 elementor-widget elementor-widget-heading\" data-id=\"7b05ff9\" 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\">Focus on established topics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6db889a elementor-widget elementor-widget-text-editor\" data-id=\"6db889a\" 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=\"153\" data-end=\"457\">These three topics &#8211; climate change, own workforce and ethical corporate behavior &#8211; are the clear focus of the first CSRD reports. They mark the <strong data-start=\"319\" data-end=\"362\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-en\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">ESG core<\/a> of the 2024 sustainability topics<\/strong> that many companies are initially concentrating on. There are understandable reasons for this:  <\/p><ul data-start=\"459\" data-end=\"1097\"><li class=\"\" data-start=\"459\" data-end=\"685\"><p class=\"\" data-start=\"461\" data-end=\"685\"><strong data-start=\"461\" data-end=\"482\">Clear regulation<\/strong>: There are detailed requirements for these topics in the ESRS. Particularly in the area of climate reporting (E1), the requirements are already well anchored in the EU Taxonomy, GHG Protocol and TCFD. <\/p><\/li><li class=\"\" data-start=\"686\" data-end=\"891\"><p class=\"\" data-start=\"688\" data-end=\"891\"><strong data-start=\"688\" data-end=\"712\">Stakeholder relevance<\/strong>: Investors, customers, employees and NGOs primarily demand transparency on climate and social issues. Companies know this: Anyone who does not report here will be criticized. <\/p><\/li><li class=\"\" data-start=\"892\" data-end=\"1097\"><p class=\"\" data-start=\"894\" data-end=\"1097\"><strong data-start=\"894\" data-end=\"921\">Availability of data<\/strong>: For S1 and G1, many organizations already have personnel data or governance reports that have been collected over many years. Climate data (Scope 1 &amp; 2) is also usually readily available. <\/p><\/li><\/ul><p class=\"\" data-start=\"1099\" data-end=\"1301\">This focus on established topics is an obvious starting point &#8211; especially in the first reporting year. Nevertheless, it is already clear: <strong data-start=\"1240\" data-end=\"1299\">The CSRD requires more than just the minimum ESG standard.<\/strong> <\/p><p class=\"\" data-start=\"1303\" data-end=\"1624\">It requires a holistic view of all significant effects &#8211; even where companies have less experience, less data availability or more complex interrelationships. This is precisely where many reports still show clear gaps &#8211; and we will take a closer look at this in the next chapter. <\/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-d4efed1 e-flex e-con-boxed e-con e-parent\" data-id=\"d4efed1\" 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-bf7c0e0 elementor-widget elementor-widget-heading\" data-id=\"bf7c0e0\" 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. biodiversity, consumers, supply chains: The neglected sustainability issues of 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55dfe47 elementor-widget elementor-widget-text-editor\" data-id=\"55dfe47\" 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>While the majority of the first CSRD reports focus on climate change, employees and governance, other <strong data-start=\"341\" data-end=\"371\">sustainability topics<\/strong> often remain in the background in <strong data-start=\"341\" data-end=\"371\">2024<\/strong> &#8211; even though they would be relevant in many business models.<\/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-9b1984e elementor-widget elementor-widget-heading\" data-id=\"9b1984e\" 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\">Biodiversity (E4): Complex and often ignored<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8414a89 elementor-widget elementor-widget-text-editor\" data-id=\"8414a89\" 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=\"526\" data-end=\"766\"><strong data-start=\"530\" data-end=\"554\">Biodiversity<\/strong> is considered one of the greatest levers &#8211; and risks &#8211; for long-term sustainability. Nevertheless, according to studies by Horv\u00e1th and Deloitte, <strong data-start=\"690\" data-end=\"710\">only around 30-50%<\/strong> of companies classify <strong data-start=\"727\" data-end=\"744\">biodiversity<\/strong> as essential. <\/p><p class=\"\" data-start=\"768\" data-end=\"785\">This is often due to:<\/p><ul data-start=\"786\" data-end=\"973\"><li class=\"\" data-start=\"786\" data-end=\"843\"><p class=\"\" data-start=\"788\" data-end=\"843\">unclear effects on the company&#8217;s own business model,<\/p><\/li><li class=\"\" data-start=\"844\" data-end=\"880\"><p class=\"\" data-start=\"846\" data-end=\"880\">lack of KPIs and measurement systems,<\/p><\/li><li class=\"\" data-start=\"881\" data-end=\"973\"><p class=\"\" data-start=\"883\" data-end=\"973\">or the <strong data-start=\"895\" data-end=\"916\">phase-in rule<\/strong>, which allows a voluntary omission in the first year.<\/p><\/li><\/ul><p class=\"\" data-start=\"975\" data-end=\"1215\">Biodiversity does not only affect agriculture, energy or chemicals &#8211; industries with global supply chains or land consumption are also indirectly affected. Many companies <strong data-start=\"1158\" data-end=\"1188\">still underestimate<\/strong> their role in ecosystems. <\/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-1d1e760 elementor-widget elementor-widget-heading\" data-id=\"1d1e760\" 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\">S3 &amp; S4: Communities and consumers barely visible<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc55a2a elementor-widget elementor-widget-text-editor\" data-id=\"cc55a2a\" 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=\"1287\" data-end=\"1593\"><strong data-start=\"1287\" data-end=\"1321\">Affected communities (S3)<\/strong> and <strong data-start=\"1326\" data-end=\"1353\">consumer concerns (S4)<\/strong> hardly play a role in many reports.<br data-start=\"1398\" data-end=\"1401\">B2B companies in particular often do not see any direct relevance here &#8211; although infrastructure projects, product responsibility or social impacts would certainly exist in many cases.<\/p><p class=\"\" data-start=\"1595\" data-end=\"1612\">What is often missing:<\/p><ul data-start=\"1613\" data-end=\"1828\"><li class=\"\" data-start=\"1613\" data-end=\"1668\"><p class=\"\" data-start=\"1615\" data-end=\"1668\">Systematic evaluation of social effects,<\/p><\/li><li class=\"\" data-start=\"1669\" data-end=\"1711\"><p class=\"\" data-start=\"1671\" data-end=\"1711\">dialog-based stakeholder involvement,<\/p><\/li><li class=\"\" data-start=\"1712\" data-end=\"1828\"><p class=\"\" data-start=\"1714\" data-end=\"1828\">standardized indicators (e.g. consumer satisfaction, access to services, complaint mechanisms).<\/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-5b96631 elementor-widget elementor-widget-heading\" data-id=\"5b96631\" 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\">Supply chains (S2): Recognized as relevant - but hardly documented<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c4b7bb elementor-widget elementor-widget-text-editor\" data-id=\"4c4b7bb\" 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=\"1898\" data-end=\"2258\">Although the <strong data-start=\"1908\" data-end=\"1923\">supply chain<\/strong> is often identified as a material issue, actual reporting is often incomplete. The reason for this is usually the limited availability of data &#8211; especially for indirect suppliers at lower levels. In addition, many companies are still in the process of setting up their supply chain reporting in technical and organizational terms.  <\/p><p class=\"\" data-start=\"2260\" data-end=\"2364\">The result: <strong data-start=\"2271\" data-end=\"2309\">obligation recognized, implementation postponed<\/strong> &#8211; supported by phase-in facilitations from the ESRS.<\/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-8c7f453 elementor-widget elementor-widget-heading\" data-id=\"8c7f453\" 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\">Omitted - but not irrelevant<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28ea3fd elementor-widget elementor-widget-text-editor\" data-id=\"28ea3fd\" 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>Many of the <strong data-start=\"2410\" data-end=\"2440\">sustainability topics in 2024<\/strong> that (still) barely appear in the reports are not irrelevant per se &#8211; they are <strong data-start=\"2527\" data-end=\"2600\">just much more difficult to record, quantify or allocate<\/strong>. The CSRD provides time here, but no excuse. Those who already go beyond the mandatory topics are positioning themselves strategically &#8211; and effectively in terms of reputation. <\/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-b394371 e-flex e-con-boxed e-con e-parent\" data-id=\"b394371\" 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-0c0544d elementor-widget elementor-widget-heading\" data-id=\"0c0544d\" 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. why this imbalance arises - and what it causes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0da809 elementor-widget elementor-widget-text-editor\" data-id=\"f0da809\" 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 analysis of the first CSRD reports clearly shows that companies set priorities. But why do certain <strong data-start=\"366\" data-end=\"396\">sustainability topics<\/strong> reliably end up in the report &#8211; while others are systematically omitted? <\/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-f1a9f61 elementor-widget elementor-widget-heading\" data-id=\"f1a9f61\" 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\">Causes: What (still) speaks against broader topic coverage<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46a857c elementor-widget elementor-widget-text-editor\" data-id=\"46a857c\" 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=\"543\" data-end=\"625\">There are many reasons for this thematic imbalance, but they are understandable:<\/p><ul data-start=\"627\" data-end=\"1550\"><li class=\"\" data-start=\"627\" data-end=\"844\"><p class=\"\" data-start=\"629\" data-end=\"844\"><strong data-start=\"629\" data-end=\"652\">Data availability:<\/strong> While climate data, key personnel figures or codes of conduct are generally available, there is often a lack of reliable, standardized information for biodiversity, S3\/S4 or supply chains.<\/p><\/li><li class=\"\" data-start=\"845\" data-end=\"1045\"><p class=\"\" data-start=\"847\" data-end=\"1045\"><strong data-start=\"847\" data-end=\"863\">Complexity:<\/strong> Many of these topics are difficult to operationalize. What is a relevant impact on an ecosystem? How do I quantify social impacts along global supply chains?  <\/p><\/li><li class=\"\" data-start=\"1046\" data-end=\"1214\"><p class=\"\" data-start=\"1048\" data-end=\"1214\"><strong data-start=\"1048\" data-end=\"1079\">Lack of established KPIs:<\/strong> There is a lack of recognized and widely used key figures that enable a consistent comparison or a structured review.<\/p><\/li><li class=\"\" data-start=\"1215\" data-end=\"1359\"><p class=\"\" data-start=\"1217\" data-end=\"1359\"><strong data-start=\"1217\" data-end=\"1241\">Phase-in rules:<\/strong> The ESRS allow delayed entry for certain disclosures &#8211; which many companies (legitimately) take advantage of.<\/p><\/li><li class=\"\" data-start=\"1360\" data-end=\"1550\"><p class=\"\" data-start=\"1362\" data-end=\"1550\"><strong data-start=\"1362\" data-end=\"1393\">Strategic restraint:<\/strong> Some companies deliberately wait to see what stakeholders actually demand &#8211; and initially rely on solid basic reporting on expected core topics.<\/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-e0477f7 elementor-widget elementor-widget-heading\" data-id=\"e0477f7\" 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\">Effect: Why less is not always more<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c47162c elementor-widget elementor-widget-text-editor\" data-id=\"c47162c\" 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=\"1603\" data-end=\"1676\">What initially seems like a pragmatic limitation has direct consequences:<\/p><ul data-start=\"1678\" data-end=\"2421\"><li class=\"\" data-start=\"1678\" data-end=\"1829\"><p class=\"\" data-start=\"1680\" data-end=\"1829\"><strong data-start=\"1680\" data-end=\"1707\">Stakeholder perception:<\/strong> Topics that are not reported are often perceived as &#8220;not relevant&#8221; &#8211; even if they actually are.<\/p><\/li><li class=\"\" data-start=\"1830\" data-end=\"2004\"><p class=\"\" data-start=\"1832\" data-end=\"2004\"><strong data-start=\"1832\" data-end=\"1853\">Comparability:<\/strong> If companies classify very different issues as material, benchmarking becomes more difficult &#8211; especially for investors and ESG rating agencies.<\/p><\/li><li class=\"\" data-start=\"2005\" data-end=\"2198\"><p class=\"\" data-start=\"2007\" data-end=\"2198\"><strong data-start=\"2007\" data-end=\"2030\">Reputational risks:<\/strong> If a relevant topic is omitted (e.g. biodiversity at a chemical company), this can quickly be interpreted as a gap or deliberate omission.<\/p><\/li><li class=\"\" data-start=\"2199\" data-end=\"2421\"><p class=\"\" data-start=\"2201\" data-end=\"2421\"><strong data-start=\"2201\" data-end=\"2242\">Missed opportunity for differentiation:<\/strong> Those who address more complex or &#8220;hidden&#8221; sustainability issues at an early stage can stand out positively &#8211; especially compared to companies that limit themselves to the minimum.<\/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-52e242e elementor-widget elementor-widget-heading\" data-id=\"52e242e\" 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\">Reporting is positioning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94cdaa0 elementor-widget elementor-widget-text-editor\" data-id=\"94cdaa0\" 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 <strong data-start=\"2461\" data-end=\"2491\">sustainability issues of 2024<\/strong> not only reflect regulatory obligations, but also strategic decisions. What companies report &#8211; and what they don&#8217;t &#8211; shapes their perception on the market. The CSRD opens up the space for holistic transparency. Companies that actively shape this space gain trust. Those who use it defensively risk falling behind.    <\/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-6990151 e-flex e-con-boxed e-con e-parent\" data-id=\"6990151\" 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-2a8110a elementor-widget elementor-widget-heading\" data-id=\"2a8110a\" 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\">Conclusion: Those who only report on climate remain one-dimensional when it comes to sustainability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09deac9 elementor-widget elementor-widget-text-editor\" data-id=\"09deac9\" 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=\"202\" data-end=\"653\">The evaluation of the first CSRD reports shows that companies are setting clear priorities in their choice of topics &#8211; and often rightly so. <strong data-start=\"330\" data-end=\"345\">Climate change<\/strong>, <strong data-start=\"347\" data-end=\"369\">working conditions<\/strong> and <strong data-start=\"374\" data-end=\"398\">corporate governance<\/strong> form a reliable ESG core on which many organizations initially focus. These topics are defined in regulatory terms, strategically relevant and easily measurable in operational terms &#8211; they offer certainty in reporting and guidance for stakeholders. <\/p><p class=\"\" data-start=\"655\" data-end=\"975\">But <strong data-start=\"660\" data-end=\"701\">sustainability does not end with the climate<\/strong>. The CSRD requires holistic reporting on all material impacts &#8211; and this also includes complex, indirect or less tangible issues such as <strong data-start=\"871\" data-end=\"888\">biodiversity<\/strong>, <strong data-start=\"890\" data-end=\"939\">social responsibility along the supply chain<\/strong> or <strong data-start=\"945\" data-end=\"966\">consumer protection<\/strong>. <\/p><p class=\"\" data-start=\"977\" data-end=\"1385\">Many of these <strong data-start=\"990\" data-end=\"1020\">sustainability issues in 2024<\/strong> are still being addressed cautiously or not at all. This may be understandable from a data and resource planning perspective &#8211; but it remains a missed opportunity. After all, those who go beyond the mandatory program today and also make uncomfortable or difficult topics visible are positioning themselves as credible, forward-looking and strategically mature.  <\/p><p class=\"\" data-start=\"1387\" data-end=\"1593\"><strong data-start=\"1387\" data-end=\"1497\">CSRD is not climate reporting with an appendix &#8211; but a reflection of overall sustainability performance.<\/strong>  Companies that take this seriously not only report more comprehensively, but also more convincingly.<\/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-911903f e-flex e-con-boxed e-con e-parent\" data-id=\"911903f\" 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-7f3ef0b elementor-widget elementor-widget-heading\" data-id=\"7f3ef0b\" 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-64a6d31 elementor-widget elementor-widget-text-editor\" data-id=\"64a6d31\" 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 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-4cc0be99 e-flex e-con-boxed e-con e-parent\" data-id=\"4cc0be99\" 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-300973a6 elementor-widget elementor-widget-heading\" data-id=\"300973a6\" 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-3bd5baf5 e-con-full e-flex e-con e-child\" data-id=\"3bd5baf5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ec92e82 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4ec92e82\" 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\/blog-en\/csrd-en\/\">\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 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