A new CSRD Report Observatory has recently been published, focusing on the analysis of the first Sustainability Statements prepared in accordance with the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).
The Report provides a systematic overview of emerging practices, highlighting the approaches adopted by companies, the critical issues encountered, and initial application trends during the early phase of implementation of the new European regulatory framework.
Report contents:
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Evolution of the regulatory framework
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Formal characteristics of the reports
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Double Materiality Assessment (DMA)
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Impacts, Risks and Opportunities (IRO)
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Thematic ESRS
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Deep dive on Climate Change
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Assurance
The Observatory is the result of a collaboration between the Sustainability Lab of the Venice School of Management and BDO Advisory, and contributes to the broader debate on the role of sustainability reporting in supporting corporate transparency, comparability, and accountability.
The Report (in Italian) is available in the Publications section of the website.