Strategic Focus: ESG Reporting In The Age Of CSRD And ISSB
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
The EU’s Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) standards have emerged as key frameworks shaping global sustainability reporting. Accordingly, in this report we examine early insights into CSRD and ISSB adoption, highlighting challenges, best practices and technology solutions. In addition, we assess key regulatory developments in 2024. This report can be used by executives in sustainability, finance and compliance to stay up to date with regulatory changes and to obtain practical guidance to navigate the next wave of disclosures.The current state of the ESG and sustainability reporting landscape
To accelerate ESG reporting progress, firms must get the basics right
Figure 2. Key regulations mandating assurance of climate and sustainability information
About the Authors
Lily Turnbull
Senior Analyst
Lily is a Senior Analyst at Verdantix, where she delivers in-depth research to help executives navigate ESG, sustainability and product innovation, and make confident decision...
View Profile
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 ProfileOther related content
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
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
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
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
On October 20, 2025, a new carbon accounting coalition, Carbon Measures, hit the market. Supported by prominent organizations across industry and finance – including BlackRock, BAS...
11 November, 2025
On October 13, the Royal Swedish Academy of Sciences recognized the work of Joel Mokyr, Philippe Aghion and Peter Howitt “for having explained innovation-driven economic growth” by...
10 November, 2025