
#123 Have the CSRD and European standards delivered on sustainability?
** The Frankly Speaking podcast has been selected as a finalist for the sixth annual Anthem Awards , recognizing work in sustainability, environment and social impact. Help us bring our conversations on responsible business to a wider audience and win the Anthem Community Voice Award. VOTING IS OPEN NOW UNTIL 29.10.2026 AT CELEBRATE.ANTHEMAWARDS.COM ** As the Omnibus I package narrows the CSRD's scope and simplifies the ESRS, more responsibility falls on companies to report with a genuine commitment to show progress. The stakes extend well beyond compliance. The sustainability transition is fundamentally an industrial and innovation challenge, and Europe's position in it is uncertain. As the United States retrenches from climate commitments and China accelerates its dominance in clean technology, the EU's competitiveness, energy security, and geopolitical influence increasingly depend on whether European companies are treating sustainability as a strategic priority. This week in the Frankly Speaking podcast, Richard Howitt was joined by Frank Bold's own Lorena Bisignano, researcher and Filip Gregor , Head of Responsible Companies and member of EFRAG SRB. They co-author the second annual study of corporate sustainability reporting: “Delivering on Sustainability: Evidence from the second year of CSRD implementation” . The research analysed the 2025 reports of 100 large EU companies that disclose sustainability information under the CSRD. It assessed how these companies address critical sustainability challenges in their strategy, focusing on what they report on climate, double materiality assessment, due diligence, actions and metrics, and governance. In the episode, they reveal what is improving, where strategy gaps remain and their advice for wave 2 companies starting to prepare for CSRD. You’ll also hear: How far the intent of the legislation is being achieved How effective companies’ due diligence is and how the example of the textile apparel sector stands out Why good practice in one sector may (or may not) transfer to another How far have companies been using AI in this reporting, and what impact has the use of AI had on the reports themselves Follow us on LinkedIn and Youtube!






