CSRD: what retailers actually disclosed in the first cycle
With the first full CSRD reports landing in early 2026, retailers had to put numbers next to commitments. The first lesson: scope 3 is still mostly an estimate, and everyone knows it.
Section
Reporting, materials, and the cost of decarbonizing retail.
7 articles
With the first full CSRD reports landing in early 2026, retailers had to put numbers next to commitments. The first lesson: scope 3 is still mostly an estimate, and everyone knows it.
After a decade of growth, secondhand and resale platforms are facing the same gross-margin reality that retail learned the hard way. The model isn't dead, but it's getting smaller and pickier.
After five years of venture-backed experimentation, clothing rental has not cracked its cost problem. The survivors are pivoting hard.
The PPWR set the frame, but national EPR schemes still set the price. We compare what retailers are actually paying per kilogram of packaging across five EU markets.
Three years ago, electric delivery vans only penciled out in dense urban routes. In 2026, the operating-cost case has broadened - but the upfront capex and depot retrofit costs still tilt the decision.
The resale category spent 2024 confronting unit economics. Early 2025 has been about repricing the model. Here's how the timeline played out.
With the first CSRD reporting cycle landing in early 2025, retailers are confronting the cost of incomplete supplier data, partial scope-3 coverage, and audit-ready documentation that doesn't exist yet.