Delivering on Sustainability: Evidence from the First Year of CSRD Implementation

Frank Bold and its EUKI project Company Climate Transition have published a new study: Delivering on Sustainability: Evidence from the First Year of CSRD Implementation. The project empowers companies in Poland, Czechia, Slovakia, Romania, and Bulgaria to design and implement effective climate transition plans, supporting the region’s shift toward low-carbon and resilient economies.

The publication analyses sustainability disclosures from 100 large European companies to assess how they are applying the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). It finds that the new framework has significantly improved the quality, clarity, and comparability of corporate sustainability reporting, while also revealing gaps in double materiality assessments, financial effect disclosures, and biodiversity reporting. The study highlights both progress and challenges and provides evidence-based recommendations for companies and policymakers to enhance sustainability governance and climate transition planning.

More details on the full report and highlights from the research are available on the Frank Bold research page. A summary of the findings and related political developments can be found in the accompanying blog post — available in Czech, Polish, and English.