Deloitte & DRSC: Study on sustainability reporting practice – second update

The second update on the interim results of the study on sustainability reporting for the year 2024 conducted jointly by Deloitte and the DRSC is now available. The study is based on the reports available as of 4 April 2025 of 115 listed companies listed in the DAX 40, MDAX and SDAX. The update now also includes an analysis by sector.

Background:

Deloitte and DRSC are jointly conducting a study on sustainability reporting practices. The analysis focuses on the reporting of listed companies (DAX, MDAX, SDAX) that have already reported in full application of ESRS. Publication of the final report is planned for the third quarter of 2025. Regular updates on the study will be published in advance. These are also available on the dedicated DRSC project page (in German).