{"id":22412,"date":"2025-05-12T10:24:28","date_gmt":"2025-05-12T08:24:28","guid":{"rendered":"https:\/\/www.ng-audit.fr\/blog\/non-categorise\/implementing-effective-csrd-reporting-lessons-learned-from-the-first-reports-published-in-early-2025\/"},"modified":"2026-04-14T18:38:26","modified_gmt":"2026-04-14T16:38:26","slug":"implementing-effective-csrd-reporting-lessons-learned-from-the-first-reports-published-in-early-2025","status":"publish","type":"post","link":"https:\/\/www.ng-audit.fr\/en\/blog\/fact-sheets\/implementing-effective-csrd-reporting-lessons-learned-from-the-first-reports-published-in-early-2025\/","title":{"rendered":"Implementing effective CSRD reporting : lessons learned from the first reports published in early 2025"},"content":{"rendered":"

The CSRD directive<\/strong> requires companies to provide sustainability reporting<\/strong> that is structured and aligned with ESRS standards<\/strong>, covering all environmental, social, and governance (ESG<\/strong>) issues according to the demanding principle of double materiality. The directive’s objective is to enhance the transparency, comparability, and reliability of non-financial information<\/strong>. However, the \u201cStop the Clock\u201d mechanism, adopted in April 2025 by the European Parliament as part of the Omnibus<\/strong> package, temporarily suspends the entry into force of the CSRD, while also postponing the application of the CSDDD<\/strong> directive by one year. This strategic freeze opens a crucial negotiation window on the scope, reporting requirements, and due diligence, with a legislative review planned by October 2025. <\/p>\n

In this context of legal uncertainty<\/strong>, the first reports published by companies subject to the CSRD<\/strong>, before the activation of the \u201cStop the Clock\u201d mechanism, represent a decisive step in the directive’s implementation. This is the very first opportunity to concretely observe the implementation of its \u2013 often debated \u2013 requirements. These reports thus offer valuable feedback, which will serve as an essential reference for the many companies soon to fall within the scope of application<\/strong> of this regulation<\/strong>. <\/p>\n

To evaluate these initial compliance exercises, Frank Bold conducted an in-depth analysis of 100 company reports from five high carbon footprint<\/strong> sectors. This study highlights the strengths and limitations of these approaches, while identifying best practices to adopt to ensure compliant, credible, and high-quality sustainability reports. <\/p>\n

<\/h2>\n

Strategic levers for significant improvement<\/strong><\/h2>\n

The assessment of material impacts<\/strong> remains one of the weak links in the first sustainability reports<\/strong>. However, the double materiality<\/strong> analysis requires companies to identify both the significant effects of their activities on society and the environment (impact materiality<\/strong>), and the risks that ESG issues<\/strong> may pose to their financial performance<\/strong> (financial materiality<\/strong>). This comprehensive approach reflects the evolution of societal and regulatory expectations<\/strong> towards a more responsible company, fully aware of its externalities. <\/p>\n

Few companies manage to clearly identify specific and relevant material impacts for their activity. When mentioned, these impacts are often described fragmentarily, without real context or in-depth analysis. The majority of reports are still limited to general formulations on sustainability issues, which undermines their coherence and significantly reduces their usefulness for stakeholders. <\/p>\n

Double materiality<\/strong> is a major challenge. To meet the requirements<\/strong> of the CSRD<\/strong>, companies must rigorously analyze the impacts, risks, and opportunities (IRO<\/strong>) related to their business model, and integrate them into the analysis of their value chain. They must also detail the materiality assessment<\/strong> methodology, thereby demonstrating the priority given to ESG issues<\/strong>. This transparency<\/strong> requires a solid methodological approach, effective stakeholder involvement, and a clear articulation of material issues with the company’s strategy. <\/p>\n

Although complex, this double materiality analysis allows for clear and relevant sustainability reporting<\/strong>, which brings real added value to the company, both internally and externally. The sustainability reporting required by the CSRD<\/strong> strengthens customer trust, as customers are increasingly sensitive to ESG issues<\/strong>, and increases the company’s attractiveness to talent. It also improves brand image and anticipates regulatory expectations<\/strong>. According to Camille Sztejnhorn, Innovation Director at Lefebvre Dalloz, the report is a true showcase for the company, as it allows it to express its strategy and tangibly highlight the initiatives taken in ESG matters<\/strong>. Furthermore, it provides the necessary data to improve the company’s efficiency and include it in strategic decision-making<\/strong>. <\/p>\n

On this topic, the study highlights progress, but also limitations in assessing the risks that the company’s activity poses to society and the environment: more than half of companies identify sustainability-related risks<\/strong>, but often incompletely. Environmental and social dimensions<\/strong> indeed remain underestimated or addressed superficially. The assessment of double materiality also remains imperfect : only 33% of companies structure their approach, of which only 21% cover their entire value chain<\/strong>. <\/p>\n

 <\/p>\n

Climate transition plans : progressing but still uneven<\/strong><\/h2>\n

ESRS E1 standard<\/strong> requires companies to report on their impacts<\/strong>, risks<\/strong>, and opportunities<\/strong> related to climate<\/strong>, particularly concerning greenhouse gas emissions<\/strong>, energy consumption<\/strong>, and transition plans<\/strong> aligned with the objectives of the Paris Agreement. These transition plans, intended to structure the decarbonization<\/strong> trajectory, reveal significant advancements, but also strong disparities depending on sectors and company maturity. <\/p>\n

Among the companies studied, 53 aim for carbon neutrality<\/strong>, but only 42 have a structured plan to achieve this goal. Furthermore, of the 46 companies that specify their decarbonization levers<\/strong>, only 28 align their objectives with the 1.5\u00b0C trajectory, and none address locked-in emissions<\/strong>. The financial sector stands out : 13 out of 20 companies are committed to net-zero<\/strong>, supported by strong mobilization around climate issues<\/strong>. <\/p>\n

Under the CSRD<\/strong>, \u201clocked-in emissions\u201d refer to future greenhouse gas emissions considered unavoidable. They result from existing investments or infrastructures, whose effects extend over several years. This notion reflects a company’s degree of dependence<\/strong> on carbon-intensive assets<\/strong>. <\/p>\n

In parallel, ESRS E1 standard<\/strong> \u201cClimate,\u201d which establishes the framework for the climate change mitigation objective<\/strong>, requires enhanced transparency on greenhouse gas emissions (scopes 1, 2, and 3) as well as on the levers mobilized for decarbonization<\/strong>. To comply, companies must implement a structured transition plan<\/strong>, precisely identify locked-in emissions, and set quantified targets with a timeline. Adopting the criteria of the European taxonomy<\/strong> ensures alignment with EU climate objectives<\/strong>, while the precise digital format required for the digitalization of sustainability reporting (XBRL)<\/strong> enhances data transparency and comparability. <\/p>\n

 <\/p>\n

Greenhouse gas emissions reporting : increasingly widespread, but still imperfect<\/strong><\/h2>\n

GHG emissions reporting<\/strong> is progressing, although its level of maturity<\/strong> varies greatly. Among the companies analyzed, 89 publish their scope 1 and 2 emissions, 81 report on scope 3, and 60 define clear reduction targets for all scopes<\/strong>. However, transparency remains uneven: only 43 specify that their data covers the entire consolidated group. Regarding the 81 companies that report scope 3 emissions, 48 include significant categories specific to their sector, while 33 are limited to partial data \u2013 and among them, only 13 justify the exclusion of certain categories. <\/p>\n

Integrating scope 3 emissions therefore requires enhanced transparency. The financial markets authority<\/strong> emphasizes the importance of including all significant emissions, clearly defining the scope, calculation methodology, and distinguishing raw data from sequestered or offset emissions. It is also essential to structure emission categories<\/strong> according to their actual impact on the activity. <\/p>\n

 <\/p>\n

Biodiversity, due diligence, and remediation : gaps to address<\/strong><\/h2>\n

Mastery of biodiversity<\/strong> issues remains largely insufficient, affecting the quality of published reports. To progress, it is essential to identify material impacts<\/strong> \u2014 i.e., those exceeding global ecological and health thresholds<\/strong> \u2014 to map sites near sensitive ecosystems, and to specify negative effects, whether specific to the company or related to its value chain. <\/p>\n

Under the CSRD directive<\/strong>, the integration of due diligence<\/strong> into the double materiality<\/strong> analysis constitutes a central requirement. This approach primarily involves structured consultation with stakeholders to identify the significant impacts of the company’s activity on society and the environment. <\/p>\n

To ensure the transparency<\/strong> and coherence<\/strong> of this analysis, it is essential to detail the method followed, justify the established priorities, and rigorously document all exchanges carried out. These contributions must concretely feed into the sustainability strategy<\/strong> and risk management<\/strong>. Finally, the traceability of the process<\/strong>, by ensuring clear and verifiable monitoring, strengthens the company’s credibility with auditors<\/strong> and stakeholders. <\/p>\n

The study shows a gradual adoption of due diligence practices<\/strong>, with 43 companies having implemented a dedicated process. Nevertheless, their application remains heterogeneous: only 9 detail the involvement of their governing bodies, and most boards of directors lack precision in supervising impacts. This fragility is also reflected in stakeholder engagement: while 38 companies clearly identify their key stakeholders and their engagement methods, only 7 explain how this approach concretely contributes to impact assessment. <\/p>\n

The CSRD<\/strong> requires companies to implement a clear and structured remediation process for negative impacts<\/strong> deemed material. This implies transparent grievance mechanisms<\/strong>, allowing stakeholders to report any harm or negative impact. Companies must also detail the corrective measures adopted, implementation timelines, and results obtained. This process is part of a logic of responsibility<\/strong> and transparency<\/strong>, directly linked to due diligence<\/strong> and double materiality assessment<\/strong>. <\/p>\n

 <\/p>\n

Conclusion<\/strong><\/h2>\n

The first sustainability reports<\/strong> published under the CSRD<\/strong> reveal major advances, but also gaps to be filled. To strengthen their credibility, companies must refine the identification of material impacts<\/strong>, clarify their assessment processes<\/strong>, and increase transparency on their climate objectives<\/strong> and methodologies. The integration of due diligence<\/strong> principles and effective remediation mechanisms is essential to build stakeholder trust<\/strong> and ensure robust reports<\/strong>. <\/p>\n

Beyond regulatory compliance<\/strong>, these efforts contribute to a sustainable transformation<\/strong>, aligned with the expectations of investors<\/strong>, regulators<\/strong>, and society. By leveraging identified best practices, companies can not only improve the quality of their reports<\/strong> but also fully integrate sustainability into their strategy<\/strong> \u2014 thus asserting their leading role in the transition to a responsible economy<\/strong>. <\/p>\n","protected":false},"excerpt":{"rendered":"

The CSRD directive requires companies to provide sustainability reporting that is structured and aligned with ESRS standards, covering all environmental, social, and governance (ESG) issues according to the demanding principle of double materiality. The directive’s objective is to enhance the transparency, comparability, and reliability of non-financial information. However, the \u201cStop the Clock\u201d mechanism, adopted in<\/p>\n","protected":false},"author":2,"featured_media":22303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[199],"tags":[235,231],"class_list":["post-22412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fact-sheets","tag-csrd-audit","tag-sustainability-report-csr-csrd"],"yoast_head":"\nCSRD Reporting : key lessons from the first 2025 reports<\/title>\n<meta name=\"description\" content=\"Discover concrete lessons from the first 2025 CSRD reports to structure effective and compliant reporting\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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