First CSRD Disclosures: A Messy Start

2025-06-19 04:00:00 ET

By Nadège Tillier & Marine Leleux

First Corporate Sustainability reporting disclosures

This year marked the first Corporate Sustainability Reporting Directive (CSRD) disclosures for the 2024 financial year. The first group of entities, with more than 500 employees, had to disclose their sustainable data according to the European Sustainability Reporting Standards (ESRS). All undertakings in scope therefore disclosed information on their ESG-related impacts, risks and opportunities (IROs). Read more on the reporting requirements in our previous publications here and here ....

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