The Corporate Sustainability Reporting Directive (CSRD) presents companies with new challenges in sustainability reporting. The European Union's current Omnibus proposal introduces simplifications of the CSRD, the EU Taxonomy, the CBAM, and the CSDDD. Given the legal uncertainties, it is essential for companies to continue to closely monitor developments related to the CSRD and to proactively address potential changes. Our study provides guidance in this regard: it offers insights into best practices and formulates concrete recommendations – both for companies currently preparing their first report and for those looking to further develop their reporting process. 

The Horváth CSRD Study 2025 is based on the analysis of 100 CSRD reports from Europe, including both fully and partially CSRD-compliant reports. The companies analyzed range from fewer than 250 to over 600,000 employees and come from nine different industries. This ensures comprehensive insights into a broad spectrum of organizations and enables industry benchmarking. Key findings of the study include:  

• Companies report an average of 39 impacts, risks, and opportunities (IROs), of which nearly two-thirds are impacts, and one-quarter are risks. 
• Climate Change (E1), Own Workforce (S1), and Business Conduct (G1) are material independent of industry.  
• The reports vary greatly in length (38 – 344 pages) and style. Most reports analyzed fully comply with CSRD.  

A central finding shows that extensive materiality reporting on key sustainability topics has not yet consistently been accompanied by actionable targets.

At the same time, the study offers recommendations on how to deal with the EU Omnibus proposal for companies of all categories – from those that continue to be subject to reporting requirements to those that may no longer fall within the scope of the CSRD. 

You can find the complete results in the study report. We are also happy to provide you with an evaluation tailored to your industry. Please contact us.