From disclosure to governance:
The sustainable evolution behind Delta's first CSRD report

Proactively addressing this shift, Delta published its first EU CSRD-aligned sustainability report in 2025—three years ahead of its 2028 legal mandate. By fulfilling 91% of the ESRS disclosure requirements, Delta demonstrates its strategic foresight and concrete commitment to deepening sustainable governance, maximizing transparency, and leading in global compliance.

Beyond compliance: Delta turns complex regulations into a strategic governance blueprint, driving long-term green impact.
 

Embracing the CSRD Era: Moving from Disclosure to Governance

Building upon decades of reporting experience under GRI and SASB (Sustainability Accounting Standards Board, SASB) frameworks, Delta’s EMEA region has officially adopted the CSRD framework.

A core feature of the CSRD is the concept of "Double Materiality"—which requires companies to assess both how sustainability risks impact their financial performance (financial materiality) and how their operations impact the world (impact materiality). This shift elevates ESG data to a level comparable to financial reporting, demanding much stricter internal controls, cross-departmental collaboration, and strategic integration.

Following its first EU CSRD-aligned sustainability report in 2025, Delta will release its second report featuring biodiversity in H2 2026.

Overcoming Challenges: Compiling Delta’s First CSRD Report

Delivering a CSRD-compliant report ahead of schedule was a massive undertaking. During the implementation phase, Delta’s EMEA team tackled three major challenges:

1. Massive Data Integration: The ESRS encompasses over 1,000 qualitative and quantitative data points across 10 topics. Establishing a globally consistent data standard for collection and calculation was a primary hurdle.
2. Global Coordination: With operations spanning 39 countries, Delta had to bridge diverse regulatory backgrounds and cultural differences to establish a unified reporting language and governance framework in a short timeframe.
3. Precision in Materiality Assessment: While the ESRS covers a vast array of sustainability topics, the EU’s recent Omnibus Simplification Package stipulates that companies only need to disclose issues identified as having a "material impact." To precisely pinpoint these topics, Delta collected and analyzed 1,148 stakeholder questionnaires, ensuring the report accurately reflects the most critical ESG risks and opportunities

To overcome these hurdles, Delta formed a cross-functional task force integrating sustainability, finance, legal, HR, supply chain, and facility teams. Furthermore, continuous engagement with six key stakeholder groups ensured that Delta’s sustainability strategies evolved in alignment with societal expectations.

Delta EMEA's CSRD report showcases cross-departmental synergy and integrated resources, marking a new milestone in sustainable governance.

More Than Compliance: A Cornerstone for Global Sustainability

Internally, publishing this report is a management upgrade that strengthens group-wide synergy; externally, it builds global stakeholder trust. In the second half of 2026, Delta will release its next CSRD-aligned report, expanding its scope to include biodiversity disclosures.

For Delta, the CSRD is not merely a compliance exercise. It is a catalyst to re-examine operational models and enhance governance resilience. This report is not the finish line, but a new starting point for driving long-term, sustainable competitiveness through transparent disclosure and robust management.