Strategic Focus: ESG Reporting In The Age Of CSRD And ISSB
06 Feb, 2025
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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.
ESG reporting in the age of the CSRD and ISSB
The current state of the ESG and sustainability reporting landscape
To accelerate ESG reporting progress, firms must get the basics right
The current state of the ESG and sustainability reporting landscape
To accelerate ESG reporting progress, firms must get the basics right
Figure 1. Examples of countries that have adopted the ISSB standards
Figure 2. Key regulations mandating assurance of climate and sustainability information
Figure 2. Key regulations mandating assurance of climate and sustainability information
Task Force on Climate-related Financial Disclosures (TCFD), Assent, CDP, European Financial Reporting Advisory Group (EFRAG), Singapore Exchange Regulation (SGX RegCo), Global Reporting Initiative (GRI), International Sustainability Standards Board (ISSB), Taskforce on Nature-related Financial Disclosures (TNFD), European Commission, UK Sustainability Disclosure Technical Advisory Committee (TAC), European Parliament , IFRS, Hong Kong Institute of Certified Public Accountants (HKICPA), Securities and Exchange Board of India (SEBI), US Securities and Exchange Commission (SEC), Australian Accounting Standards Board (AASB), Canadian Sustainability Standards Board (CSSB), PwC, NASDAQ
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…
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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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