Strategic Focus: CSRD And ESG Reporting Readiness

Guy Lewis

Guy Lewis

Kim Knickle

Kim Knickle

23 Feb, 2024

Access this research

Access all Corporate Sustainability Leaders content with a strategic subscription or buy this single report

Need help or have a question about this report? Contact us for assistance

Executive Summary

This report provides an overview of key ESG disclosure regulations in major global economies that are effective from 2024 onwards – and, more importantly, outlines steps firms can take to prepare for these regulations. The adoption of the European Sustainability Reporting Standards (ESRS) is a milestone in sustainability reporting; other countries are following suit, to maintain pace with regulation and ensure alignment across standards, particularly those of the International Sustainability Standards Board (ISSB). Critically, firms are not alone in their endeavours to satisfy compliance requirements. The offerings provided by software and services providers support the full life cycle of reporting requirements, from strategy, data collection and target-setting, through to governance, report publication and assurance. 
ESG and CSRD reporting requirements for 2024
Key regulatory highlights from prominent global disclosure requirements
Interoperability and harmonization between standards
Engaging support to drive readiness
How software and services can accelerate reporting and deliver progress
Figure 1. Phased implementation of the CSRD
Figure 2. Comparing disclosure requirements
Figure 3. Defining the levels of assurance
Figure 4. Checklist for mandatory ESG reporting 

About the Authors

Guy Lewis

Guy Lewis

Industry Analyst

Guy is an Industry Analyst in the Verdantix ESG & Sustainability practice. He currently leads research on circular economy software and services and supports research acro...

Kim Knickle

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...

Other related content

Webinar
Sustainable Supply Chains
Sustainability Assurance & Due Diligence
Sustainability & Climate Risks
ESG & Sustainability Reporting Software
Corporate Sustainability Leaders
Corporate Sustainability & Climate Change Services
The State Of Sustainability: 2026 Globa...

The sustainability market is shifting fast – and not always in the direction anyone expected. Regulatory rollbacks and expansions, geopolitical realignment, and tightening budgets ...

Upcoming / 08 September, 2026

Webinar
Sustainable Supply Chains
Digital Grid Technologies
Corporate Sustainability Leaders
Corporate Sustainability & Climate Change Services
Corporate Energy Transition Solutions
Corporate Energy Leaders
Carbon Management Software
Built Environment Energy & Decarbonization
Mapping The Next Generation Of Utility ...

Utilities are managing billing, CRM, customer engagement and DER operations across separate systems designed for a one-way energy model, which is now expiring. In the UK, National ...

Upcoming / 03 September, 2026

Industry Events
Corporate Sustainability Leaders
ESG & Sustainability Reporting Software
AI Platforms & Applications
Industry Event // Why sustainability re...

The reporting burden has shifted. So has the opportunity. CSRD, ESRS, and a growing wave of global assurance requirements have pulled sustainability data into the same governance m...

Upcoming / 17 September, 2026

Blog
Climate Financial Data & Analytics
Carbon Management Software
Corporate Sustainability Leaders
CDP’s Permira Deal Signals A New Phase ...

CDP's decision to bring in private equity backing marks more than a change in ownership. It may represent a turning point in the evolution of the sustainability market itself. The ...

03 August, 2026

Blog
Corporate Sustainability Leaders
Oregon’s Court Battle Puts Packaging EP...

In July 2025, Oregon became the first US state to launch an extended producer responsibility (EPR) programme for packaging. One year later, its Plastic Pollution and Recycling Mode...

28 July, 2026

Webinar
Sustainable Supply Chains
Sustainability & Climate Risks
Corporate Sustainability & Climate Change Services
Corporate Sustainability Leaders
State Of The Market: Sustainability Con...

The sustainability market is shifting fast — and not always in the direction anyone expected. Regulatory rollbacks and expansions, geopolitical realignment, and tightening budgets ...

23 July, 2026