CSRD & Sustainability Reporting: key concerns and considerations from Board's perspective
Our event brought together members of the board of directors eager to discuss about the experiences and challenges of the new reporting landscape. Based on the discussions, we conducted this summary for your convenience.
In May 2025, Deloitte functioned as a host for Directors’ Institute Finland (DIF) Sparring Session relating to the corporates’ sustainability reporting. Our event brought together members of the board of directors eager to discuss about the experiences and challenges of the new reporting landscape.
Key topics board members were most curious about:
- Best practices from 2024 CSRD reporting
- Role of the board in sustainability reporting
- Sustainability reporting as a requirement – its connection to the company’s strategy, and the transformation to a competitive edge
- Status and changes of EU sustainability regulation and its implications to the reporting in 2025.
The main concern was related on how to link sustainability reporting to the company’s strategy and how companies could benefit from the reporting.
The main concern was related on how to link sustainability reporting to the company’s strategy and how companies could benefit from the reporting. Also, companies’ need to see the bigger picture instead of technical details was repeating in the discussions.
Below you can find the list of our expert's tips, that all board members should be considering regarding CSRD reporting.
Key considerations for CSRD reporting to the board of directors:
- Strengthening the connection between main messages of the sustainability reporting to the company’s strategy, business model, and targets.
- Requesting actions in integrating sustainability impacts and risks into the overall risk management framework with robust internal controls for both risk management and reporting.
- Promoting discussion and decision making around credible transition plans and 2050 climate targets to reflect realistic and ambitious sustainability goals.
- Supporting management in developing a target operating model for sustainability reporting with strong governance and ownership, as well as reliable and accurate sustainability data.
If you would like to discuss more on CSRD reporting and how we could support your organisation, let us know. In the meantime you can read more about our sustainability services here >>
