Implementation of the CSRD : first year lessons from risk managers' perspective

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      <subfield code="a">Implementation of the CSRD</subfield>
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      <subfield code="a">Introducción -- Key analysis results -- Double materiality assessment -- Climate change risk assessment -- Internal control system on sustainability reporting -- Lessons learned and next steps -- Common practices -- Major challenges and areas for improvement -- Opportunities for future development</subfield>
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      <subfield code="a">The document provides a comprehensive analysis of the first year of implementation of the Corporate Sustainability Reporting Directive (CSRD) from the perspective of risk managers. It explores how companies approached key requirements such as the double materiality assessment, climate change risk evaluation, and the establishment of internal control systems for sustainability reporting. The report highlights common practices, major challengessuch as aligning risk management with sustainability frameworks and quantifying long-term financial impactsand identifies opportunities for future development. It emphasizes the strategic role of risk managers in integrating sustainability into corporate governance and underscores the importance of structured methodologies, stakeholder engagement, and digital tools to enhance reporting quality and regulatory compliance</subfield>
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