Studie CSRD Study 2025 – Insights from the Chemical Industry

Horváth has recently published our CSRD Study 2025 and it offers a deep dive into how 100 companies across nine industries are reporting in line with the Corporate Sustainability Reporting Directive. The report is designed to help companies benchmark their cur-rent approach to sustainability reporting and see where they stand compared to their peers.

In addition, Horváth have prepared an industry-specific deep dive, focusing exclusively on the chemical industry. This includes direct benchmarking data relevant to the chemical industry and key competitors. 

Key findings of the study include:  

  • The reports vary greatly in length (60–320 pages) and style. Most reports analyzed fully comply with CSRD.   
  • Climate Change (E1), Own Workforce (S1), and Business Conduct (G1) are material independent for all peers. 
  • Companies report an average of 52 impacts, risks, and opportunities (IROs),  
  • of which 72% are impacts, and 19% are risks. 
  • Positive impacts are concentrated in Climate Change (E1), Resource Use & Circular Economy (E5), Own Workforce (S1) and Business Conduct (G1). 

At the same time, the study offers recommendations on how to deal with the EU Omnibus proposal for companies of all categories – from those that continue to be subject to reporting requirements to those that may no longer fall within the scope of the CSRD.  

You can find the complete results in the study report. We are also happy to provide you with an evaluation tailored to your company. Please contact us. 

Hier geht's zur Studie!