The Corporate Sustainability Reporting Directive (CSRD) has ushered in a new era in corporate reporting, focused on enhancing transparency and accountability in sustainability.
The European Financial Reporting Advisory Group (EFRAG) recently published a study providing an overview of the emerging insights regarding companies implementing the European Sustainability Reporting Standards (ESRS), which are required for compliance with the Corporate Sustainability Reporting Directive (CSRD).
What kind of challenges have early adopters faced with the ESRS? What has emerged as the initial practices in areas such as materiality assessment and value chain analysis?
Lorraine McCann and our KPMG Sustainable Futures team offer insights into the study’s findings and provide strategic guidance below to help your organisation understand what these findings mean on your path to compliance with CSRD requirements.
