04/01/25 | Accounting & Sustainability Reporting

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.

  1. CSRD reports are substantially longer
  2. Content on all ESG topics increases - climate, workforce, & governance dominate in terms of overall share of reporting content
  3. Reports are especially longer for low 2023 reporters
  4. Lower increase for firms w/ separate sustainability reports
  5. Increase most pronounced for topics deemed material by industry materiality benchmarks from Datamaran
  6. Reports have a more negative tone, are more complex, more standardized, and include more tables and fewer images