The first round of 20 Irish companies have reported on their sustainability under the Corporate Sustainability Reporting Directive (CSRD). The Irish Audit and Accounting Supervisory Authority (IAASA) has published a review of this reporting. CSRD reporting is complex and extensive, including as many as 1200 data points. Some of the 20 companies were better at making the disclosures in a clear, comparable and easy-to-understand way, whereas others struggled. The IAASA report provides commentary on what the regulator considers to be best practice. The report identified training, data quality and early engagement as the biggest challenges for the reports, which ranged from 60 to 176 pages long. The IAASA report looks at good and poor reporting, how double materiality was identified, the number of entities making reports under each of the topical European Sustainability Reporting Standards (ESRS) and some of the companies that had entity-specific topic disclosures. It concluded that it “had no significant concerns regarding the compliance of sustainability statements with the requirements of the ESRS”.