Strategic Focus: The Most Challenging Climate Reporting Requirements Of The EU’s CSRD
Maya Hilmi
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Executive Summary
The EU’s Corporate Sustainability Reporting Directive (CSRD) is due to come into effect in 2024 – a new and pivotal regulation in the EU that will impact all large firms operating in the region. With a double materiality perspective and compliance with European Sustainability Reporting Standards (ESRS), the CSRD sets out to create a robust and standardized framework for reporting non-financial data, offering a more comprehensive scope than ever before. The end-goal is to equip everyone – from investors to consumers – with the information they need to make informed decisions about a firm's ESG performance. This report unpacks the core criteria of the CSRD, with a focus on climate-related themes and indicators, to help firms prepare for this new regulatory regime. The paper will discuss the various compliance requirements and the challenges the CSRD poses for the C-Suite, heads of sustainability and boards of directors.
Close Reading Of The CSRD Reveals Detailed Specifications And Challenging Data Collection
Four Steps Can Streamline Your CSRD Reporting And Reduce Risks To Your Business
Figure 2. Summary Of Transition Plan Disclosure Requirements
Figure 3. Reporting On The EU’s Principal Adverse Impacts Indicators In Accordance With The CSRD
Figure 4. Environmental Factor Reporting Requirements Across Five Topics, And Associated Reporting Difficulty
About the Authors
Maya Hilmi
Analyst
Maya is a Net Zero, Climate Risk Analyst. She is currently specialising in carbon management, ESG regulations, and identifying climate risk solutions. Prior to joining Verdant...
Ryan Skinner
Research Director
Ryan is a Research Director at Verdantix, where he leads a team of analysts delivering research, data and advisory services that help clients navigate the fast-evolving landsc...
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