КЛЮЧОВИ КОНСТАТАЦИИ, НАБЛЮДАВАНИ ТЕНДЕНЦИИ И ПРОПУСКИ ПРИ ПЪРВАТА ВЪЛНА ОТ ПУБЛИКУВАНИ ОТЧЕТИ ЗА УСТОЙЧИВОСТ В СЪОТВЕТСТВИЕ С ЕВРОПЕЙСКИТЕ СТАНДАРТИ ЗА ОТЧИТАНЕ ВЪВ ВРЪЗКА С УСТОЙЧИВОСТТА. СЪВЕТИ ЗА ПРЕОДОЛЯВАНЕТО НА СЪЩЕСТВУВАЩИТЕ ПРЕДИЗВИКАТЕЛСТВА
KEY FINDINGS, OBSERVED TRENDS, AND GAPS IN THE FIRST WAVE OF PUBLISHED SUSTAINABILITY REPORTS IN LINE WITH THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS. ADVICE ON OVERCOMING EXISTING CHALLENGES

Summary/Abstract: On 23 July 2025, the European Financial Reporting Advisory Group, in collaboration with the Boston Consulting Group, published a report on sustainability reporting, specifically focusing on the application of the European Sustainability Reporting Standards based on reports submitted by 20 April 2025, under the Sustainability Reporting Directive. The report highlights key findings, trends, and areas for improvement. This article aims to review the most important conclusions drawn from the study. By writing it, the author sets himself the task of presenting practical advice for addressing the outlined gaps and difficulties associated with preparing sustainability reports. At the same time are being considered events of primary importance preceding the published report, which are related to the attempt of large-scale deregulation through the Omnibus package and are empirical evidence of how honestly and transparently the European Commission carries out its activities under the leadership of its current President.

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