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What the first year of CSRD reporting reveals: key insights and trends
Analysis reveals common patterns, outliers and specific trends by sector and country in sustainability statements.
The Corporate Sustainability Reporting Directive (CSRD) has transformed sustainability disclosure requirements across Europe. The EY CSRD Barometer 2025 analyzes reports from 200 first-time adopters across Europe, covering both mandatory and voluntary reporters from diverse industries.
Analysis focus areas:
- Sustainability statement structure and integration within management reports
- Implementation approaches for general disclosures under European Sustainability Reporting Standards (ESRS) 2
- Methodologies for conducting and presenting double materiality assessments
- Strategies for addressing minimum disclosure requirements
- Sector and country specific reporting patterns across key sustainability topics
Key findings:
The analysis reveals significant variation in reporting practices among first-time adopters. It identifies which sustainability matters companies are prioritizing, with climate change (ESRS E1), own workforce (ESRS S1), and business conduct (ESRS G1) emerging as the most frequently reported material topics.
Detailed insights include climate transition plan disclosures, Scope 3 emissions reporting, workforce-related disclosures, business conduct policies, and sector- or country-specific trends that allow for meaningful peer comparison.
This comparative study serves as a resource for finance and sustainability professionals to benchmark their reporting approach against emerging market practices and discover examples of reporting excellence.