Diagnosis of the adoption of European Sustainability Reporting Standards by companies in the first wave of the Corporate Sustainability Reporting Directive. ICAC.

The data indicate that at least 50% of companies apply the NEIS, with a trend towards the combination and complementarity of regulatory frameworks. In addition, companies that implement NEIS produce more extensive sustainability reports and external verification of reports is widespread. Regarding the content of the information, it is observed that environmental and governance issues are the most recurrent aspects.