Sustainability reporting: to comply, or to lead?

Europe's Corporate Sustainability Reporting Directive is not merely another regulatory burden; by elevating sustainability to the top levels of corporate governance, compliance can be integrated in ways that offer strategic value. Analysing reports of many of the region's largest companies, Mario Wernly and Johanna Tensi discuss what distinguishes the best reporters as well as the operational and business benefits.

Mario Wernly and Johanna Tensi are both senior sustainability consultants at LRQA. For more information visit: www.lrqa.com/en/csrd/.

When the first wave of CSRD-compliant reports began landing earlier this year, it marked more than just a regulatory milestone. It signalled a shift in mindset. Sustainability reporting is becoming a strategic enabler - providing insights that inform decision-making, risk management and stakeholder engagement. For organisations that embrace this transition, the Corporate Sustainability Reporting Directive (CSRD) is not just another compliance burden; it's an opportunity to strengthen governance, enhance transparency and align business practices with long-term value creation.