The first CSRD-compliant sustainability reports are influencing the future of corporate reporting. Explore emerging trends and find out how to strengthen your own reporting approach with insights from LRQA.
The arrival of the first Corporate Sustainability Reporting Directive (CSRD)-compliant statements marks a significant shift in sustainability reporting. As EU-based companies publish their first reports, early patterns are beginning to influence expectations and practices across industries.
LRQA’s sustainability specialists have reviewed how the 50 largest EU-listed companies are approaching these new requirements. Their analysis highlights early trends and sets the foundation for future reporting strategies.
Evolving structures and practices
The European Sustainability Reporting Standards (ESRS) have brought a more standardised and structured approach to sustainability reporting. Most companies have addressed most of the disclosure requirements, covering key topics such as climate change, workforce impacts, and governance practices.
However, with sustainability statements now integrated into annual reports, some organisations may find it harder to maintain visibility of their sustainability narratives. Early findings also suggest that while companies are aligning closely with regulatory guidance, opportunities remain to differentiate reporting by linking material impacts more strongly to business strategy.
A moment to act strategically
With CSRD requirements now in place, businesses have a unique opportunity to move beyond compliance and position sustainability at the heart of decision-making. Engaging leadership, focusing on material risks and opportunities, and strengthening transparency will be critical to building resilience and trust with stakeholders.
The first wave of CSRD reporting signals that successful organisations will be those that view sustainability reporting not just as an obligation, but as a strategic tool for long-term growth and credibility.
Download our whitepaper, ‘The future of sustainability reporting: Learning from the CSRD first wave’, for an in-depth analysis and practical recommendations on how to strengthen your reporting strategy.