Sustainability now: Insights from the first CSRD reports

As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emerging trends, surprising gaps, and what these insights mean for companies yet to report. 

In this episode, we discuss: 

• 01:47 – Overview of PwC’s analysis of 250+ CSRD reports 
• 04:29 – Key findings: variability in disclosures and early trends 
• 08:49 – Most common material topics and sector-specific patterns 
• 18:35 – Entity-specific disclosures: cybersecurity, AI, and tax 
• 24:44 – Climate reporting practices and assurance observations 
• 33:26 – Practical guidance for companies preparing to report under CSRD 

For more on PwC’s analysis of 250 corporate sustainability statements, see our publication In search of sustainable value: The CSRD journey begins. 

Looking for more on the investor survey referenced in today’s podcast? Check out PwC’s 2024 Global Investor Survey and PwC’s global investor survey: What’s top of mind for 2025? 

About our guest 

Nadja Picard is PwC’s Global Reporting Leader. In this role, she leads PwC’s global initiative to help clients transform their corporate reporting to meet investor and stakeholder demands for trusted and assured reporting beyond financial reporting. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially IPOs.   

About our host 

Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. 

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.