Sustainability Reporting 2024/2025

The EU Corporate Sustainability Reporting Directive (CSRD) extends the reporting obligations of companies with regard to sustainability aspects. It obliges more and more companies to disclose information on the social and ecological factors from which they derive risks and opportunities for themselves and the extent to which their own activities affect people and the environment.

Many companies are still in the early stages of implementing the Corporate Sustainability Reporting Directive, handling the relevant key figures for their reporting and assigning responsibilities for preparing and compiling the extensive report components.

For our whitepaper, we have analysed the current status of sustainability reporting by companies in the DACH region. The publication follows on from the study "Sustainability reporting - stocktaking and trends", which we published last year, and addresses current topics in the field of sustainability reporting. It also addresses the status of digitalisation, the importance of ESG for corporate strategy and the relevance of ESG KPIs for management. The data on which the white paper is based is taken from the survey for the study "Digitalisation in Accounting", which we conducted together with Ludwig-Maximilians-Universität München (LMU).

All figures and results as well as developments compared to last year can be found in the whitepaper "Sustainability Reporting 2024/2025", which you can download now.