Sustainability reporting in Europe : from compliance to strategy

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      <subfield code="a">The report analyses the evolution of sustainability reporting in Europe following the implementation of the CSRD and the European Sustainability Reporting Standards (ESRS). It highlights that companies have adopted an approach centred on regulatory compliance, resulting in reports that are lengthy, costly and of little use for decision-making. The introduction of ESRS Set 2 in 2026 will reduce complexity and prioritise strategic value, offering companies the opportunity to move from a compliance-based model to one driven by strategy. The document proposes a comprehensive approach that includes redefining materiality, redesigning reporting processes and leveraging artificial intelligence, alongside robust governance, to turn reporting into a competitive advantage
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