The Deloitte study shows that nearly 50% of companies in Central Europe have included sustainability-related incentives in management remuneration, but are facing difficulties in ESG reporting.

According to the Deloitte study, the first year of reporting under the CSRD Directive was challenging for companies in Central Europe, with most facing difficulties in integrating sustainability data with financial information.

Almost 44% of the analyzed companies included sustainability-related incentives in the remuneration of management teams, focusing on decarbonization and diversity. The study highlighted that only 42% of reports provided data related to capital expenditures (CapEx) and operational expenditures (OpEx) for ESG actions. Additionally, the workforce and climate change were the most frequently reported topics, while biodiversity was covered by only 34% of entities. Deloitte emphasizes the importance of connecting sustainability reporting with financial reporting to improve risk management and long-term stability.