CSRD Barometer 2025 :Setting the baseline: a first-time application analysis of CSRD-compliant sustainability statements

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<title>CSRD Barometer 2025</title>
<subTitle>:Setting the baseline: a first-time application analysis of CSRD-compliant sustainability statements</subTitle>
</titleInfo>
<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20250005624">
<namePart>Global Reporting Initiative </namePart>
<nameIdentifier>MAPA20250005624</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">usa</placeTerm>
</place>
<issuance>monographic</issuance>
<place>
<placeTerm type="text">New York]</placeTerm>
</place>
<publisher>EY</publisher>
<dateIssued>2025</dateIssued>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">esp</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
<extent>33 p.</extent>
</physicalDescription>
<abstract displayLabel="Summary">This report provides an analysis of the first wave of sustainability statements prepared under the CSRD Directive and the European Sustainability Reporting Standards (ESRS) across Europe. Based on a sample of 200 companies from various sectors and countries, the study identifies trends, challenges, and best practices in ESRS implementation, double materiality assessment, report structure and content, and external assurance. The report highlights the shift towards greater transparency, the importance of sectoral comparability, and the need to enhance the narrative and relevance of reported information. It includes specific analyses of the most frequently reported topics (climate change, workforce, and business conduct), as well as observations on assurance and regulatory adaptation in different countries.</abstract>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080606718">
<topic>Información financiera</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080570736">
<topic>Sostenibilidad</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20090037380">
<topic>Inversiones socialmente responsables</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080630485">
<topic>Responsabilidad social corporativa</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080538477">
<topic>Clima</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080547660">
<topic>Informes</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20190013376">
<topic>Estándares internacionales</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20230001899">
<topic>Criterios ESG</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20250005730">
<topic>Directiva CSRD</topic>
</subject>
<classification authority="">212</classification>
<location>
<url displayLabel="electronic resource" usage="primary display">https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/csrd-technical-resources/documents/ey-gl-ey-csrd-barometer-05-2025.pdf</url>
</location>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">181106</recordCreationDate>
<recordChangeDate encoding="iso8601">20251117092430.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20250019058</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>