Learning from the first wave of CSRD reporting

As the dust is starting to settle on the Omnibus proposals, are these changes actually meeting key stakeholder requirements? Specifically subject matter experts and business strategists? So I sat down with Puja Darbari, well-known in the drinks industry for her leadership of the International Alliance for Responsible Drinking and Professor Onesun Steve Yoo, Co-Director, UCL Centre for Sustainable Business to ask 'What can we learn from the first wave of CSRD reporting?

Puja and Steve are speaking in a personal capacity but obviously bring years of experience to the discussion. We spoke at UCL's School of Management in mid-February 2025. This is the second in a series of dialogues with key actors in the Omnibus debate to be published over the next few weeks.

Key points from the conversation:

• the CSRD reporting process is "painful and confusing" and "frustrating", seemingly ignoring the people on the ground
• definitions are too vague and too many data points, leading to a cottage industry of expensive consultants
• there is a need to streamline but without loosing the robustness
• AI and open source data can really help with reporting
• use the technology tools available to move from a focus on compliance into achieving real impacts

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