Was sind die wichtigsten Trends in der CSR-Berichterstattung und wie können Sie auf dem Laufenden bleiben?

La Directiva sobre Reporte de Sostenibilidad Corporativa (CSRD) amplía el alcance de la NFRD con el objetivo de equiparar la información financiera y la no financiera y favorecer la comparabilidad entre empresas. Las nuevas Normas Europeas de Información de Sostenibilidad (ESRS) son las bases de los nuevos Reportings de Sostenibilidad (los primeros deben presentarse ya con los datos del 2024). El foco del análisis está en la doble materialidad (de impacto y financiera) y en la involucración de los grupos de interés.

Incluir: 1.Enfoque Holístico de la Diversidad y la Inclusión más allá de la representación numérica, abarcando aspectos como la equidad salarial, la accesibilidad, y la creación de entornos de trabajo inclusivos.2. Integración de ODS demostrando el compromiso con metas globales relacionadas a la pobreza, el hambre, la salud, la educación, la igualdad de género y otros temas. 3.Enfoque en la Acción y Resultados Medibles que permitan a stackeholders (empleados, inversionistas y consumidores) evidenciar el impacto real y progreso tangibles. Esto permitirá adaptar estrategias y prácticas de informes de RSC de manera proactiva asegurando que la organización esté a la vanguardia en la promoción de la diversidad, la equidad y la inclusión.

There has never been a more exciting time to look at this topic on a global scale! CSR reporting trends worldwide differ and often become complex and sometimes contentious issues that need nuancing though, so it may be helpful to focus on specific regions. To keep up with CSR reporting in Europe, for instance, one should know about the ongoing changes of ESG reporting driven by the CSRD—the evolution of the NFRD—which establishes more thorough and consistent disclosure rules based on common reporting standards. To track these changes and compare them to other international sustainability metrics, one can refer to the publications of the European Commission and, by extension, observe the performance of the European Union economy on the SDGs.

Reporting Trends: Integrated Reporting: Combine financial and sustainability data. Climate Disclosures: Heightened focus on climate-related issues. SDG Alignment: Align initiatives with Sustainable Development Goals. Tech Integration: Use digital tools for transparent, interactive reporting. Materiality Assessment: Identify and report on crucial issues for stakeholders. Stakeholder Engagement: Emphasize engagement with diverse stakeholders. ESG Metrics: Emphasize Environmental, Social, and Governance metrics. Assurance Practices: Use third-party assurance credibility. Stay Current: Industry reports, regulatory updates, CSR platforms, professional networks, webinars, events, peer collaboration, experts, continuous learning.

Nowadays, the regulation that is setting the Sustainability Reporting Trends is the Corporate Sustainability Reporting Directive (CSRD). According to this regulation, thousands of companies will be obliged to elaborate sustainability reports in line with the European Sustainability Reporting Standards (ESRS), and publish them by 2025. These ESRS are technical documents that cover relevant ESG topics. And then, under each topic, the different pieces of information that need to be disclosed and how are established and clarified. In the future, the number of companies that will need to comply with this regulation will only increase, so for sure, this regulation sets a before and after in Sustainability Reporting in Europe.

The key materiality theme of the year has been: Dual materiality or single materiality? Financial or impact? Financial materiality is committed to considering how material issues can affect the business. IFRS is in favor of using this approach (which was already used in the SASB standard). Impact materiality analyzes how the company affects its environment (this is the classic GRI approach). The European Union, through its ESRS (European Sustainability Reporting Standards) has opted for a double materiality, in which both vectors are considered at the same time to detect which issues are material.

5 Trends in Digital and Interactive #CSR Reporting: Multimedia Storytelling Engage audiences with videos, animations, and interactive stories. Interactive Data: Use dynamic charts and dashboards for a hands-on look at CSR data. Improved Accessibility: Ensure reports are easy to navigate and accessible to all. Social Media Integration: Share insights on social platforms for real-time engagement. AI and Predictive Analytics Use AI to analyse trends and customize the user experience.

Supply chain sustainability is gaining prominence in CSR reporting. Engage with suppliers to promote sustainable practices. Use technology to trace and report on supply chain sustainability. We implemented a supplier code of conduct and invested in supply chain traceability solutions. Embracing circular economy principles and reporting on waste reduction and recycling efforts is becoming crucial. Explore partnerships with organizations focused on circular economy solutions. Highlight circular economy achievements in your reports. We collaborated with a recycling industry association to quantify the environmental impact of our circular initiatives.