Learn more about sustainability reporting: The first 100 CSRD reports on the Sustainability Reporting Navigator
Wow - our CSRD report archive on the Sustainability Reporting Navigator now features more than 100 reports! Here, the SRN team provides some insights in the first 100 reports.
- CSRD reports are substantially longer
- Content on all ESG topics increases - climate, workforce, & governance dominate in terms of overall share of reporting content
- Reports are especially longer for low 2023 reporters
- Lower increase for firms w/ separate sustainability reports
- Increase most pronounced for topics deemed material by industry materiality benchmarks from Datamaran
- Reports have a more negative tone, are more complex, more standardized, and include more tables and fewer images