ESG Talk 8 | Observaties over het eerste jaar van
As we gear up for the 2025 CSRD reporting year, it's valuable to reflect on the initial reports from the 2024 financial year. In this video, we highlight key findings from the PwC analysis on the first 250 CSRD reports.
One of the observations is the diverse range in report lengths. Some organisations aim to meet the basic compliance requirements, while others take a more strategic and connected approach. Moreover, many organisations report more on risks than opportunities.
Looking forward to the reporting over the reporting year 2025, we consider ESMA’s heightened emphasis on transparent, entity-specific disclosures, clear reporting on the process of the materiality assessment, and a robust link between sustainability reporting and financial information.
