What 50 CSRD reports reveal about year-one compliance

As the Corporate Sustainability Reporting Directive (CSRD) begins enforcement, organizations across Europe face pressure to align with European Sustainability Reporting Standards (ESRS), navigate double materiality assessments, and manage the rising cost and complexity of assured sustainability disclosures.

This research analyzes 50 CSRD-compliant reports to establish benchmarks for organizations preparing disclosures. Key findings include:

• One-third of annual reports now focus on sustainability statements
• 90% of companies identified material sustainability-related financial opportunities
• Assurance fees rose over 50% between FY23 and FY24

Read the full report to benchmark your CSRD approach.