Sustainability Insights

CSRD 2.0: getting the right data from the right companies

• CSRD
• ESRS

There is plenty of concrete data the EU executive can use to inform its “omnibus” package. The discussion largely centres on cutting the more than 1,000 data points mandated under the CSRD. Getting the “right” data will mean economising on data points that cause relatively large compliance costs, but are of limited interest to stakeholders. About 50,000 companies are in the current scope of mandatory CSRD reporting. These businesses differ fundamentally in terms of listing status, size and reporting “readiness”, and information demands from their stakeholders. Calibrating reporting requirements according to these criteria will be crucial to ensure proportionality and ease aggregate reporting costs.

CSRD 2.0: getting the right data from the right companies - Sustainable Views