Strategic Focus: ESG Reporting In The Age Of CSRD And ISSB

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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
Figure 1. Examples of countries that have adopted the ISSB standards
Figure 2. Key regulations mandating assurance of climate and sustainability information

About the Authors

Lily Turnbull

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

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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