PwC's accounting podcast Sustainability now: Insights from the first CSRD reports
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May 1, 2025 Nadja Picard, PwC’s Global Reporting Leader, guides organizations in transforming corporate reporting for greater transparency. In this insightful discussion, she delves into key findings from over 250 reports submitted under the EU's Corporate Sustainability Reporting Directive. Expect to hear about the emerging trends in disclosures, industry-specific reporting quirks, and the growing importance of topics like climate change and cybersecurity. Nadja also emphasizes the need for proactive strategies as companies prepare for evolving sustainability regulations.
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Variability in CSRD Reporting
- There is significant variability in how companies interpret and report under CSRD, even within the same industry.
- Sustainability risks and opportunities are increasingly integrated into general risk disclosures, signaling mainstream business impact.
Early CSRD Reporting Concentration
- Most initial CSRD reports come from just five countries, including some not yet having CSRD transposed into local law.
- Early adopters include Germany, Netherlands, Spain, Denmark, and Finland, highlighting smaller or proactive markets.
Common Material Topics in CSRD
- Climate change, own workforce, and business conduct dominate reported material topics.
- Topics like biodiversity, pollution, and water resources are less frequently reported, showing prioritization trends.