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

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      <subfield code="a">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.</subfield>
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