DHL: CSRD reports in 2025 – keep it simple and start early
Around the world, an increasing number of organizations are reporting on their environmental, social and governance (ESG) performance, demonstrating a commitment to transparency and preparing for the future. What was once a voluntary practice 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 lack of consistent global standards continues to pose challenges for multinational companies.
Global scene
Sustainability reporting is maturing rapidly, particularly in Europe, where the Corporate Sustainability Reporting Directive (CSRD) sets a new standard for corporate disclosure. From reporting year 2025 onwards, companies meeting certain size thresholds will be required to comply with the CSRD standards, representing a major shift towards more comprehensive and comparable reporting across the EU.
In the United States, the Securities and Exchange Commission has proposed new rules that would mandate climate-related disclosures, focusing on global greenhouse gas emissions, climate risks, and mitigation strategies. On the other hand, other regions are introducing or improving their own frameworks, many of which draw inspiration from globally recognized initiatives such as the International Sustainability Standards Board (ISSB) and the Task Force on Climate-related Financial Disclosures (TCFD). Collectively, these frameworks aim to create a basis for consistent, useful information for decision-making – although full harmonization remains an elusive goal.
Despite progress, the global landscape remains fragmented. Regional differences in metrics, assurance requirements and disclosure formats create complexities for international companies. For many, dealing with this patchwork of rules increases the administrative burden of compliance and the cost of sustainability reporting.
The challenge facing companies
In an ideal world, companies would report to one universally accepted standard. However, achieving this is still several years away. As Melanie Kress, DHL Group CFO, notes: “Sustainability management thrives on transparency and comparability. For this purpose, there is a need for a practical global standard that does not get bogged down in bureaucracy.”
Organizations around the world are grappling with the challenge of collecting, validating and presenting a wide range of sustainability data. Even well-structured frameworks can become difficult to implement in practice, especially when reports span multiple geographies and business units. The result is that sustainability reporting, although important, often becomes a resource-intensive exercise requiring significant investment in people, processes and systems.
DHL: Start early. Keep it simple. Focus on the basics.
DHL supports transparency and setting clear standards for reporting. Her experience has shown that successful sustainability reporting depends on early preparation and simplicity. DHL encourages companies to start their reporting processes well in advance of any regulatory deadlines, avoiding the pitfalls of last-minute compliance efforts.
For companies implementing CSRD for the first time, taking early action is essential. DHL’s transformation took more than two years of planning and preparation. Starting early allows companies to create reliable systems for collecting data, clarifying responsibilities, and building confidence in their disclosures.
Simplicity is no less important. DHL advises focusing on the essentials – identifying what really matters to your organization and communicating it in a direct and transparent way. Prioritizing clarity over complexity ensures that sustainability reporting remains accessible and meaningful to stakeholders, while supporting the effective implementation of CSRD and related frameworks.
As regulatory requirements continue to evolve, companies must remain flexible and ready to adapt. Over time, a uniform and workable global standard may emerge. Until then, keeping a clear and simple foundation will make it easier to respond to new demands as they arise.
