Welcome to the CSRD Report Reviews by BWD Strategic page!
This page compiles select extracts from Corporate Sustainability Reporting Directive (CSRD) aligned reports currently published. The page is designed to offer insights into current CSRD reporting practices.
The page is a living document maintained by BWD Strategic North America and will continue to evolve as more companies publish their CSRD-aligned report.
How to navigate the page
The pages are organized by ESRS disclosure section, i.e. General disclosures, Environmental disclosures, Social disclosures, and Governance disclosures. Last, it includes examples of assurance statements.
Each section is structured by ESRS disclosure requirement. Here, you will find examples of how companies address specific reporting obligations. Embedded within these disclosure requirements are examples of common challenges that companies face. These include:
Legal restrictions on data collection: An example of this is e.g. embedded in the disclosure requirement where there are examples from selective companies on this matter and how they reported. Monetary spend: An example of this can be found in , where we are seeing examples of companies aligning their EU Taxonomy reporting within E1 by reporting CapEx/OpEx to projects. Mitigation hierarchy: An example of how the mitigation hierarchy was referenced can be found in , specifically we are highlighting an example where a company needed to do more research to specify how it was applied to actions/target setting. Pro Tips
Each section is expandable for detailed information on trends and specific reports from the reviewed companies.
You can expand content by clicking the arrow () to the left of each section header You quickly can jump to specific sections using the page outline to the right.
Reports reviewed
Here, you'll find a list of the reports that have been reviewed by BWD and included on this page.