Sustainability reporting, 85% of companies use external consultants

85% of companies turn to external consultants for guidance and support in drafting the new sustainability report introduced by the European Csrd directive. This is what emerges from the survey carried out by the scientific management of Sustainability Makers, the Italian association of professionals specialised in the implementation of sustainability strategies and projects. The questionnaire was distributed among over 350 members.

Other data emerging from the survey (which will be presented in a webinar on 3 December) relate to the state of the art, on the Csrd side, of the companies involved in the survey. Well, more than 60% of the companies that participated in the survey have conducted an analysis to assess the degree of compliance with the requirements of the EU directive, transposed in Italy. Moreover, 65% have already defined their own dual materiality matrix. It should be emphasised that these activities are also currently carried out by companies that will be obliged to publish their first sustainability report as of 1 January 2026 with reference to the financial year 2025. So there is a certain far-sightedness on the part of companies in tackling complex issues right from the start.

Another element to be highlighted in the survey is that, in 70% of the companies surveyed, the function of sustainability reporting manager remains within the existing department, while only 18.8% are considering a change. Finally, for companies that will become subject to the CSRD from 2025 and 2026, there is a clear preference for a direct report to the CEO, "a sign of how much sustainability is considered increasingly strategic," emphasises Matteo Pedrini, scientific director of Sustainability Makers.

"For companies that will become subject to the CSRD from 2025 and 2026," notes Marisa Parmigiani, president of Sustainability Makers, "there is a trend towards structuring their approach to sustainability in a strategic manner, with dedicated organisational units reporting directly to the CEO. This orientation reflects not only the growing importance of sustainability as a key issue for competitiveness and corporate resilience, but also the recognition that decisions in this area must be integrated at the highest decision-making levels'.

The CSRD has also become an opportunity for technological innovation. The research shows that in 37.6 per cent of the cases, the usd has led to the adoption of new data collection solutions. "The CSRD is emerging not only as a regulation," Pedrini points out, "but also as a powerful driver of business transformation and innovation. In 37.6% of cases, its implementation has led companies to adopt new technological solutions for collecting and managing sustainability data. These new technologies open the door to the possibility of ensuring continuous monitoring of corporate sustainability results, and on the other hand open up the opportunity to interconnect these results with economic and strategic performance'.