In collaboration with IMD, Reward Value examines how the rapidly evolving landscape of sustainability reporting is influencing corporate behavior and decision-making. With the introduction of the EU’s Corporate Sustainability Reporting Directive (CSRD), reporting is shifting from a largely voluntary exercise to a structured and mandatory framework—raising the stakes for companies across industries.
Insights from the energy and utilities sector highlight both the promise and the challenges of this new regime. On the one hand, increased transparency and more standardized metrics offer stakeholders better tools to assess performance. On the other hand, companies face growing complexity, information overload, and ongoing uncertainty about how to translate reporting requirements into clear strategic direction.
This raises a critical question: will more detailed reporting truly lead to better decisions and long-term value creation, or risk becoming a box-ticking exercise? Together with IMD, Reward Value continues to explore how these frameworks can be shaped to drive meaningful impact rather than mere compliance.