The Corporate Sustainability Reporting Directive (CSRD) has given sustainability reporting a new dimension. Whereas previously reporting on ESG topics was often non-committal, large organizations must now be transparent about their impact on people and the environment. But what does good CSRD reporting look like in practice? We list five examples that show how you can really make an impact with transparent reporting.
1. CBS: The pioneer that makes sustainability measurable and noticeable
As the first government organization in the Netherlands, the Central Bureau of Statistics publishes a CSRD-based sustainability report even before it is mandatory. This is not only a great milestone, but more importantly, a testament to how a knowledge institute itself can shape the transition to climate-neutral, inclusive and integer operations. Empact proudly contributed to this groundbreaking report by supporting the CBS team in implementing the CSRD guidelines.
Read the CBS Sustainability Report 2024
What makes the CBS CSRD report special?
- Impressive results: CO₂ emissions reduced by 73% compared to 2019.
- Concrete progress: 88% of energy consumption is renewable.
- Integrated approach: Focus on sustainable mobility, circular procurement, social safety, diversity and work happiness.
- Anticipating legislation: Transparent reporting according to CSRD guidelines before it becomes mandatory.
CBS shows that government organizations can not only provide figures on sustainability, but also take serious steps themselves. By putting their own house in order, their role as data providers for the Dutch sustainability transition gains additional credibility.
2. ABN AMRO: Double materiality in the financial sector.
ABN AMRO has fully aligned with the Corporate Sustainability Reporting Directive for the first time with its Annual Report 2024. The bank shows how a financial institution can address complex ESG challenges through a thoughtful approach to dual materiality.
Read the ABN AMRO Integrated Annual Report 2024
Key points of the ABN AMRO approach:
- Dual materiality central: The principle of dual materiality states that a company both impacts and is impacted by society and the environment.
- Focus on built environment: Of all financing, the majority goes to real estate, with associated energy and carbon challenges.
- Human Rights in the Chain: Launch of Human Rights Remedy Mechanism pilot project for dialogue on human rights violations.
- Transparency about challenges: Being honest about where work remains and what dilemmas are involved.
Documenting their progress in these areas also gives them deeper insight into emerging opportunities and where to focus their attention. ABN AMRO is thus showing how CSRD reporting can be more than compliance. It becomes a strategic tool.
3. VodafoneZiggo: From “People Planet Progress” to concrete action
VodafoneZiggo has been publishing integrated annual reports since 2018. Always of a higher standard, not surprising when you consider that Empact’s founder, Martin de Jong, was Sustainability Director of this large internet and media company until 2020. In 2023, VodafoneZiggo conducted its first dual materiality analysis to identify the most relevant themes for the company and its stakeholders.
Read the VodafoneZiggo Integrated Annual Report 2024
Strengths of the VodafoneZiggo approach:
- Ambitious CO₂ targets: 50% reduction in emissions by 2025 compared to 2018
- Concrete results: 25% CO₂ reduction in 2024 compared to 2023, and an overall reduction of 45% compared to 2018.
- Circular Innovation: Further rollout of the energy-efficient Mediabox Next Mini of which 1 million are now in use.
- External recognition: EcoVadis Platinum medal, which places them in the top 1% of best performing companies worldwide in CSR.
VodafoneZiggo nicely demonstrates that a telecom giant can actually deliver what it promises: from ambitious climate goals to measurable carbon reductions and circular products used by millions of households.
4. Ahold Delhaize: mapping retail impact systematically
Ahold Delhaize has produced their first fully CSRD-compliant report for 2024. What stands out is the systematic way they tackled the complexities of an international retail chain with 17 brands.
Read the Ahold Delhaize Annual Report 2024
What sets Ahold Delhaize’s sustainability report apart:
- Material focus: Clear prioritization on the themes where the greatest impact lies: food chain, packaging and energy.
- Decentralized implementation: Local brands implement their own initiatives within the central framework.
- Concrete figures: €2.3 billion investment in sustainability, from refrigeration systems to renewable energy.
- Chain-wide scope: From farm to store, including attention to working conditions and animal welfare.
The challenge for Ahold Delhaize lies mainly in managing the complex international supply chain. Their approach shows how, as a retailer, you can systematically get a grip on your impact without sacrificing local flexibility.
5. NS: Sustainable mobility as a social mission
Although NS is not yet fully covered by the CSRD obligation, the rail company is actively preparing for the new reporting requirements. In 2023, they started implementing the new CSRD directive, and in 2024 they are retesting the SDGs with their stakeholders, including as part of the CSRD dialogue.
Read the NS Annual Report 2024
NS’ CSRD report:
- Climate-neutral trains: Already since 2017, NS has been running entirely on wind power, now supplemented by solar power.
- Social impact: The train helps reduce traffic congestion, while new housing development does not require additional parking, but does require a station nearby.
- Circular ambitions: Focus on fossil-free, circular and green business.
- Accessibility: “For all” as a core value in sustainability strategy.
NS offers solutions to problems society is struggling with. The train is the future: a clear social mission that permeates all aspects of operations.
What can we learn from these examples?
These five organizations each demonstrate in their own way what strong CSRD reporting can accomplish:
- Go beyond compliance – Use CSRD as a springboard for real impact and use it strategically, not as a bureaucratic exercise.
- Make it concrete – Translate abstract policies into measurable results and concrete actions.
- Involve all stakeholders – From employees to suppliers, customers to communities.
- Be transparent about challenges – Honesty about where you are not yet creates trust.
- Integrate sustainability into your core strategy – It should not be an afterthought, but the way you shape business.
The CSRD provides an opportunity for organizations to show how they are contributing to a sustainable future. These examples prove that good reporting goes hand in hand with good performance. Because in the end it is not about how nicely you report, but about the real impact you make with the CSRD. For the planet, for your organization and for tomorrow.