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What EFRAG’s analysis of 656 CSRD reports tells us about the state of corporate sustainability

"Climate plans remain incomplete."
Melodie Michel
What EFRAG’s analysis of 656 CSRD reports tells us about the state of corporate sustainability
Photo by Towfiqu barbhuiya on Unsplash

EFRAG’s ‘State of Play’ report, which gathers insights from 656 CSRD-aligned sustainability statements, shows wide variations in corporate sustainability ambition and strategies.

EFRAG – the organisation behind the European Sustainability Reporting Standards (ESRS) used for reporting under the Corporate Sustainability Reporting Directive (CSRD) – has published its first large-scale analysis of information disclosed by 656 companies for the 2024 period.

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