During
this session, the main findings of available benchmark studies relating to the
2024 CSRD sustainability statements issued in Belgium and in the EU, will be
presented. The topics covered will range from the structure and size of the
sustainability statements, the basis of preparation, the double materiality
results, to observations relating to disclosures on metrics. For each topic, we will summarize the key
observations and learning points, and we will cover how sustainability
reporting creates value, improves the management of the IRO’s, stimulates supply chain and people
transformation, and the use of technology as a resource, and finally making the
overall business strategy more robust. The benchmark results will be
complemented by a testimonial of a 2024 CSRD reporting entity as to what they
have learned from year 1, that is what worked well, but also which aspects they
will change in their 2025 sustainability statements. The combination of the
results of the benchmark studies and the testimonial will be useful for both
wave 1 companies for their 2025 reporting (in 2026) as well as for other
companies not yet in scope of the CSRD.