EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Select your location
Local sites
CSRD Wave 1 benchmarking webcast reveals key disclosure trends
Wave 1 reports show how companies apply ESRS, assess materiality and plan climate transitions.
This publication builds on insights shared by EY professionals during a May 2025 webcast on CSRD reporting. It highlights key findings from an EY analysis of Wave 1 sustainability reports and introduces a dynamic benchmarking approach to support peer comparisons across Europe. Key insights include:
- How companies are structuring disclosures and applying double materiality
- Sector and country trends in CSRD reporting
- Use of scope, time horizons, comparative data, and references to other frameworks
- Reporting on material topics, impacts, risks, and opportunities across the value chain
- Climate-related disclosures, including transition plans, net-zero targets and risk analysis