In our last blog post, we reviewed a sample of leading companies in the pharmaceutical and healthcare sectors, assessing their readiness to comply with the EU Corporate Social Reporting Directive (CSRD). Directive (EU) 2022/2464 of the European Parliament and of the Council The first companies governed by the CSRD must apply its requirements for the 2024 financial year.

This time, we have conducted a targeted analysis of five leading financial services companies in the European Union and their readiness to meet the CSRD requirements. Overall, our analysis suggests that the companies analysed show, on average, a high level of maturity in the area of “governance”. However, significant need for action was identified in the case of the “environmental” and “social” pillars of the CSRD. ( Veit Buetterlin, Volker Popp, Martin Born, lexology.com)