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DHL: CSRD reporting in 2025 – Keep it simple and start early

Across the globe, a growing number of organisations are reporting on their environmental, social, and governance (ESG) performance, demonstrating a commitment to transparency and future readiness. What was once a voluntary exercise aimed at meeting stakeholder expectations has now become a regulatory necessity in many jurisdictions. Governments and regulators are introducing mandatory sustainability reporting and independent audit requirements, while the absence of consistent global standards continues to pose challenges for multinational companies.

The global landscape

Sustainability reporting is rapidly maturing, particularly in Europe, where the Corporate Sustainability Reporting Directive (CSRD) is setting a new benchmark for corporate disclosure. From the 2025 reporting year onwards, companies that meet certain size thresholds will be required to comply with CSRD standards, marking a significant shift towards more comprehensive and comparable reporting across the EU.

In the United States, the Securities and Exchange Commission (SEC) has proposed new rules that would mandate climate-related disclosures, focusing on greenhouse gas emissions, climate risks, and mitigation strategies. Meanwhile, other regions are introducing or refining their own frameworks, many of which draw inspiration from globally recognised initiatives such as the International Sustainability Standards Board (ISSB) and the Task Force on Climate-Related Financial Disclosures (TCFD). These frameworks collectively aim to create a foundation for consistent, decision-useful information – though complete alignment remains a distant goal.

Despite progress, the global landscape remains fragmented. Regional variations in metrics, assurance requirements, and disclosure formats create complexity for international businesses. For many, navigating this patchwork of rules adds to the administrative burden of compliance and the cost of sustainability reporting.

The challenge for businesses

In an ideal world, companies would report against a single, globally accepted standard. However, achieving this remains several years away. As Melanie Kreis, Chief Financial Officer of DHL Group, notes: “The management of sustainability thrives on transparency and comparability. For this, a pragmatic global standard is needed that does not get bogged down in bureaucracy.”

Organisations worldwide are grappling with the challenge of gathering, validating, and presenting a vast array of sustainability data. Even well-structured frameworks can become difficult to execute in practice, especially when reporting spans multiple geographies and business units. The result is that sustainability reporting, while valuable, often becomes a resource-intensive exercise requiring significant investment in people, processes, and systems.

DHL: Start early. Keep it simple. Focus on essentials.

DHL supports transparency and the establishment of clear reporting standards. Its experience has shown that successful sustainability reporting depends on early preparation and simplicity. DHL encourages companies to begin their reporting processes well in advance of any regulatory deadlines, avoiding the pitfalls of last-minute compliance efforts.

For businesses implementing CSRD for the first time, early action is essential. DHL’s own transition took more than two years of planning and preparation. Beginning early allows companies to establish reliable data collection systems, clarify responsibilities, and build confidence in their disclosures.

Simplicity is equally important. DHL advises focusing on the essentials – identifying what truly matters for your organisation and communicating it in a straightforward, transparent manner. Prioritising clarity over complexity ensures that sustainability reports remain accessible and meaningful to stakeholders, while supporting effective implementation of CSRD and related frameworks.

As regulatory requirements continue to evolve, companies must remain flexible and prepared to adapt. Over time, a unified, pragmatic global standard may emerge. Until then, maintaining a clear and simple foundation will make it easier to respond to new demands as they arise.