The first CSRD reports have landed, offering valuable insights into how businesses are navigating new requirements—and what the rest of the market can learn from them.

The initial CSRD reports are not light reading. With most documents clocking in at nearly 100 pages, it’s evident that reporting under the new framework demands depth and rigor. Companies are engaging seriously with core areas like climate change, workforce wellbeing, and business ethics. Nearly all first-wave reporters addressed these topics thoroughly, sometimes going beyond baseline requirements.

Three lessons from the front lines of reporting

1. Materiality as a strategic compass

The Double Materiality Assessment, is proving to be more than just an exercise in risk management. For many early reporters, it has become a tool to shape long-term business strategy. By mapping both the environmental impacts of the business and how external risks affect operations, organizations are identifying where sustainability and profitability intersect.

Companies preparing for future reporting waves should prioritize this step. For teams gearing up for CSRD, starting with a solid materiality assessment sets expectations and builds momentum internally.

2. Building a solid data foundation

From tracking energy usage across office sites to mapping emissions deep into the supply chain, companies are finding that traditional systems for data collection often fall short. Many companies are starting with essential data points and expanding their reporting scope as their capabilities grow.

What matters most is the structure behind your data. The effort pays off with a sharper understanding of where your business stands. Templates alone won’t deliver value. It’s the systems you build that helps you gain clarity behind your sustainability data.

3. Modern reporting demands modern systems

As companies tackle the demands of CSRD reporting, many are recognizing that outdated tools won't cut it. Modern ESG reporting requires robust, integrated systems that can track performance in real time and respond to stakeholder scrutiny. Whether it's collecting Scope 3 data from suppliers or aligning emissions tracking across regions, early adopters are investing in new platforms to future-proof their reporting.

The sustainability leaders of tomorrow will source the necessary tools and technology, not just for compliance, but to track impact and guide smarter choices across the business.

Resources

• https://www.cozero.io/blog/csrd-updates-2025

• https://www.anthesisgroup.com/insights/unpacking-the-first-csrd-reports-what-can-we-learn/

• https://www.keyesg.com/article/access-the-first-wave-of-csrd-reports

• https://www.keyesg.com/article/the-ultimate-guide-to-csrd-compliance

• https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en

• https://www.efrag.org/en/esrs-qa-platform

• https://www.efrag.org/en/news-and-calendar/news/efrag-releases-study-on-early-implementation-of-esrs-insights-from-selected-eu-companies-for-q2