Key insights from CSRD reports

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<note>The report analyzes the first experiences of European companies in preparing sustainability reports under the CSRD Directive and ESRS standards. The study, based on over 130 reports from large companies and financial entities, identifies key trends in the structure, content, and methodology of the reports, as well as in the application of double materiality and climate change management. Main findings include the diversity in report length and format by country, widespread use of appendices and cross-references, the predominance of topics such as climate change, own workforce, and business conduct, and the challenge of reporting anticipated financial effects. The report highlights the importance of clarity, comparability, and integration of financial and non-financial information, as well as the need to improve the definition and measurement of impacts, risks, and opportunities</note>
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