Strategic Focus: CSRD And ESG Reporting Readiness

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...

View Profile

Other related content

Webinar
Digital Grid Technologies
Corporate Sustainability Leaders
Corporate Energy Transition Solutions
Corporate Energy Leaders
What Utilities Need To Know About Deplo...

Utilities are facing unprecedented grid constraints and long DER connection backlogs, driven by rapid growth in solar, EVs, and storage. Traditional systems alone struggle to provi...

Upcoming / 10 February, 2026

Podcast
Sustainability & Climate Risks
Corporate Sustainability Leaders
Corporate Sustainability & Climate Change Services
EHSQ Corporate Leaders
Corporate Risk Leaders
Corporate Energy Leaders
Digital Transformation Leaders
The Modern Sustainability Leader - A Ne...

Episode 29 The Chief Sustainability Officer (CSO) role has undergone a radical evolution. Once focused primarily on voluntary reporting, policy formation and goal-setting, today’s ...

04 December, 2025

Blog
Corporate Sustainability Leaders
Stuck In Quicksand: Decoding The Latest...

The beginning of 2025 saw significant uncertainty surrounding sustainability regulations. Twelve months later, that uncertainty hasn’t disappeared – in fact, the year has highlight...

27 November, 2025

Blog
Corporate Sustainability Leaders
Regulatory Clarity And Legal Uncertaint...

November 18, 2025 was a notable – and unusually eventful – day for California’s climate disclosure laws, SB 253 and SB 261. Two major developments unfolded simultaneously: CARB hel...

27 November, 2025

Webinar
Sustainable Supply Chains
Sustainability Assurance & Due Diligence
Sustainability & Climate Risks
ESG & Sustainability Reporting Software
Corporate Sustainability Leaders
Corporate Sustainability & Climate Change Services
Predictions 2026: Sustainability

After the rapid surge of ambitious policies in 2024, and the abrupt reversals, cancellations, and turbulence that followed in 2025, many organizations expected momentum to stall. I...

Upcoming / 21 January, 2026

Blog
Corporate Sustainability Leaders
Why Presence – And Absence – Was Critic...

At COP30 in Belém, Brazil, negotiations focused on how to rein in climate change and protect natural resources. Like previous COPs, the formal agenda was dedicated to finance, emis...

24 November, 2025