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This week’s reading time: 5 minutes

Welcome to another edition of The Green Executive Briefing. In under 10 minutes, you’ll be fully updated on the latest happenings in Sustainability and ESG every Tuesday at 8am EST. 🌎

We sift through a vast array of articles and data from trusted sources, distill the information, and present it to you in simple, bite-sized pieces every week. 🌍

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Here are some key takeaways:

• Universal priorities - The three topics every company must address

• Hidden risks - Underreported areas that will become problematic

• Quality concerns - Specific disclosure gaps that threaten audit readiness

• Operational challenge - The value chain integration struggle most face

• Success formula - How leading companies turn compliance into competitive advantage

More Readings

1. 5 Fields to Launch Your Sustainability Career 

2. Navigating the Sustainability Revolution 

3. Policy Shifts Legal Battles Market Impacts

🌟 Spotlight: Shaping Sustainability & Elyssa Pergola

Shaping Sustainability continues to make waves in the sustainability sector with their mission to build a connected community of professionals driving collective action. Through shared knowledge, resources, and relationships, they empower changemakers across industries to turn climate ambition into real-world impact.

Here is the website: https://shapingsustainability.com

Their Slack group has become a vital hub for sustainability professionals looking to collaborate, share insights, and create meaningful change. With a growing member amount, this New York-based non-profit is quickly becoming an essential network for anyone working in the sustainability space. Contact Elyssa below if you would like to join.

This month, we're excited to spotlight Elyssa Pergola, a rising star in sustainable development. Elyssa brings valuable expertise as a Sustainability Manager at Everest, where she contributes to the company's ambitious sustainability initiatives.

Elyssa exemplifies the kind of cross-industry collaboration that Shaping Sustainability promotes—connecting corporate sustainability practices with academic research to develop innovative approaches to our most pressing environmental challenges.

Connect with Elyssa on LinkedIn to learn more about her work and perspectives on building a more sustainable future.

Follow & contact Elyssa on LinkedIn here.

Want to get featured in the spotlight? Reply to this email: [email protected]

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Intro

🌍 Here's what the data tells us, and what it means for your organization.

The Corporate Sustainability Reporting Directive (CSRD) isn't just another compliance exercise—it's reshaping how companies think about sustainability strategy. With 304 first-wave reports now analyzed, we're seeing clear patterns emerge that every business leader needs to understand.

🎯 The "Big Three" Topics Everyone's Reporting On

Nearly every company that filed CSRD reports focused on three core areas:

• Climate Change (E1): 99% of companies reported on this

• Own Workforce (S1): 98% coverage

• Business Conduct (G1): 92% included this topic

What this means: These aren't optional anymore. If your company isn't already deeply focused on climate resilience, human capital management, and ethical governance, you're behind the curve. Boards and investors are treating these as fundamental business risks, not nice-to-haves.

Main

📌The Dangerous Blind Spots Most Companies Are Missing

While everyone's focused on climate and workforce issues, significant gaps emerged in first-year reporting:

• Biodiversity & Ecosystems (E4): Only 44% reported

• Water & Marine Resources (E3): Just 37% covered this

• Affected Communities (S3): Only 36% included community impacts

Why this matters: These "forgotten" topics won't stay forgotten. With frameworks like TNFD (Task Force on Nature-related Financial Disclosures) gaining momentum and stakeholder pressure mounting, companies that ignore these areas now face compliance surprises later.

Smart move: Start building capacity in these underreported areas today. Early action positions you ahead of the curve and protects against future regulatory changes.

Main

📌The Quality Problem That Could Sink Your Compliance

The analysis revealed concerning gaps in disclosure quality:

• 31% of companies failed to clarify whether impacts were actual or potential

• 21% omitted time horizons for risks and opportunities

• Many companies couldn't explain why certain topics were deemed non-material

The stakes: CSRD mandates rigorous audit processes, escalating from limited assurance to reasonable assurance by 2028. Poor disclosure quality won't pass audit scrutiny.

Main

📌 The Value Chain Challenge Everyone's Struggling With

Here's the biggest operational headache: 41.7% of companies cited value chain integration as their biggest CSRD hurdle.

The reality check:

• Most first-year reports focused mainly on direct operations

• Limited reporting on supplier impacts or downstream product effects

• Supply chain labor issues showed significant negative impacts

Action required: Extend your ESG management beyond your four walls. Engage suppliers, conduct audits, and integrate ESG criteria into vendor selection. The regulations require a full value chain view—not just what happens in your facilities.

Main

💡 Best Practices from the Leaders

The most successful CSRD reporters didn't try to do everything. Key insights:

Focus on What Matters Most

• Average reports covered ~6 out of 10 ESRS topics

• Successful companies concentrated on material issues rather than checking every box

• Reports averaged 103 pages with 25-45 identified risks and opportunities

Invest in Cross-Functional Collaboration

• Leading companies spent over two years preparing

• Best results came from teams spanning sustainability, finance, risk, and operations

• Technology solutions improved data accuracy by up to 95%

Go Beyond Minimum Requirements When Strategic

• ~75% of reporters set Net-Zero targets with transition plans

• Only 14% included entity-specific disclosures (missed opportunity for differentiation)

• Leading companies obtained reasonable assurance on key metrics ahead of requirements

Main

📌 What This Means for Your Organization

For Senior Leadership:

• Treat CSRD as strategic exercise, not just compliance

• Integrate sustainability risks into enterprise risk management

• Champion early preparation and adequate resourcing

For Sustainability Teams:

• Build robust data collection for the "Big Three" topics

• Start capacity building for underreported areas now

• Strengthen value chain data and oversight capabilities

For Operations:

• Align daily activities with material ESG priorities

• Extend management practices to suppliers and downstream impacts

Look for efficiency gains and innovation opportunities within sustainability initiatives

WRAPPING UP

🔮 CLOSING THOUGHT: The Bottom Line…

CSRD is changing how companies think about governance and strategy. The first wave of reports shows that successful compliance requires:

1. Strategic focus on truly material topics

2. Proactive preparation for emerging requirements

3. Cross-functional collaboration across the organization

4. Value chain integration beyond direct operations

5. Quality over quantity in disclosures

The companies that view CSRD as a springboard for long-term value creation—rather than a check-the-box exercise—will emerge stronger and more resilient.

The question isn't whether your organization will need to comply with these evolving standards. The question is whether you'll be ready. Sign up today so you can be: https://the-green-executive-briefing.beehiiv.com/subscribe

This analysis is based on CSRD "Reports Uncovered" study of 304 first-year reports, Datamaran's 2025 CSRD Pulse survey, and Canopy/PwC review of CSRD disclosures. Trends reflect Q1 2025 data and emerging best practices.

P.S. When you’re ready, here’s how I can help you:

1. Download our Dashboard GHG Accounting Scope 1, 2 & 3. Customize it with your organization's numbers to build a compelling business case.

2. Refer 2 other sustainability leader (see “Click to Share” button below)

3. Book a Consultation: Click HERE

   1. GHG Accounting Strategies (Scope 1, 2 & 3) 

   2. ISO 14001 Compliance (Environmental Management)