The first wave of Corporate Sustainability Reporting Directive reporting is well underway. What began as an initial collection of early adopters has now grown into a substantial body of published disclosures.
As we move towards the second CSRD reporting year, this growing body of CSRD reports provides valuable insight into how companies are interpreting ESRS requirements in practice, how disclosures are evolving and where common challenges are emerging.
This will help organisations preparing for CSRD reporting identify comparable businesses and draw practical insight from their disclosures.
What is included in the CSRD reports library
COUNTRIES (Top 10 of 38 total):
France: 138 (14.6%)
Germany: 107 (11.3%)
Italy: 90 (9.5%)
Finland: 79 (8.4%)
Norway: 78 (8.3%)
Netherlands: 73 (7.7%)
Denmark: 58 (6.1%)
Belgium: 50 (5.3%)
Spain: 39 (4.1%)
Poland: 36 (3.8%)
INDUSTRY SECTORS - SASB classification (13 total):
Manufacturing & Industrials: 239 (25.3%)
Financial Services: 179 (19.0%)
Infrastructure & Utilities: 164 (17.4%)
Technology & Communications: 139 (14.7%)
Transportation & Logistics: 64 (6.8%)
Healthcare & Pharmaceuticals: 58 (6.1%)
Other: 29 (3.1%)
Food & Beverage: 24 (2.5%)
Real Estate: 22 (2.3%)
Consumer Goods & Retail: 12 (1.3%)
Professional Services: 10 (1.1%)
Agriculture & Natural Resources: 2 (0.2%)
Extractives & Mining: 2 (0.2%)
COMPANY SIZE (employee count):
Very Large (5K+): 496 (52.5%)
Large (1K-5K): 329 (34.9%)
Medium (250-999): 103 (10.9%)
Small (<250): 16 (1.7%)
Mean: 23,205 employees
PUBLIC LISTING:
Yes: 832 (88.1%)
No: 112 (11.9%)
REPORTING YEAR:
2023: 40 (4.2%)
2024: 909 (96.3%)
2025: 11 (1.2%)
Why this matters
The first wave of CSRD reports revealed significant variation in structure, level of detail and interpretation of ESRS requirements. As reporting matures and digital tagging becomes more widely adopted, comparability and standardisation are expected to increase.
With nearly 1,000 reports now available, organisations can:
Benchmark disclosures against peers by country, sector and size
Analyse how companies approach double materiality
Review structure and narrative style across industries
Identify best practice examples and common gaps
For companies preparing for CSRD in 2026 and 2027, this library offers a practical starting point grounded in real disclosures rather than theoretical guidance.