Strategic Focus: Trends In Double Materiality Assessments, EU Taxonomy And The CSRD
Luke Gowland
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Executive Summary
This report draws on analysis of the first wave of Corporate Sustainability Reporting Directive (CSRD) filings to uncover emerging trends across CSRD implementation, double materiality assessments and the EU Taxonomy. The analysis is supported by data from the 2025 Verdantix ESG and sustainability global corporate survey, providing insights into organizational strategies, technology adoption patterns and budget allocation decisions that contextualize the disclosure trends observed in CSRD reports. Findings from the initial influx of CSRD reports reveal significant implementation challenges, with firms emphasizing the impacts and risks while struggling to identify sustainability opportunities. The corporate survey responses illuminate these disclosure patterns, revealing the underlying strategic and operational factors driving corporate decision-making in sustainability reporting and performance management. Additionally, the analysis examines EU Taxonomy implementation progress and software-led approaches to meeting double materiality requirements.
About the Authors
Luke Gowland
Senior Analyst
Luke is a Senior Analyst at Verdantix, specializing in ESG and sustainability reporting software and financial ESG. He advises both technology buyers and software vendor and s...
Kim Knickle
Research Director
Kim Knickle is a Research Director at Verdantix, bringing more than two decades of analyst experience to the evolving world of sustainability. Her current research spans ESG a...
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