Bridging the ESG Maturity Gap: Insights from the Datamaran Study on CSRD Reporting
Recent findings from Datamaran shed light on how European companies are responding to the EU’s Corporate Sustainability Reporting Directive (CSRD). Many organizations are still in the initial phases of developing data-driven, strategic ESG reporting.
Key Insights from the Datamaran Report
The report, titled CSRD Reports Uncovered: Insights from a Detailed Analysis of 11,000+ IROs from 300+ Companies, provides one of the first comprehensive analyses of how firms are engaging with the CSRD’s mandates regarding impacts, risks, and opportunities (IROs).
Analysis Overview
Datamaran evaluated over 11,000 IROs disclosed by 304 companies across 21 countries and 57 industries, focusing on reports published from January to April 2025. The findings reveal that:
- 37% of all IROs identified negative impacts, while only 13% were categorized as opportunities, illustrating a conservative approach.
- This cautious stance reflects an adherence to the CSRD’s double materiality principles, emphasizing prudence in sustainability disclosures.
ESG Topics of Focus
Several ESG topics emerged prominently in the reports:
- Climate Change (E1): Addressed by 99% of companies
- Own Workforce (S1): Covered by 98% of firms
- Business Conduct (G1): Discussed by 92%
Conversely, less attention was given to topics like:
- Water (E3): Mentioned in only 36% of reports
- Biodiversity (E4): Covered in 37%
- Affected Communities (S3): Included in 44%
Report Length and IRO Variation
Despite the average sustainability report length remaining constant at 103 pages, there was significant variation in the number of IROs disclosed, with companies reporting between 6 to 130 IROs—the majority falling between 25 and 45.
Materiality and Personalization in Reporting
Most firms identified an average of six out of ten European Sustainability Reporting Standards (ESRS) as material. However, only 14% included entity-specific IROs, indicating that the personalization of reports remains an area for improvement.
Datamaran CEO and co-founder Marjella Lecourt-Alma commented, “As the CSRD sets a new standard for transparency and accountability, our analysis shows that most companies are still building the muscle for continuous, data-driven management.” This report serves as a crucial benchmark for corporate leaders aiming to transition from mere compliance to achieving a competitive edge.
Conclusion
The report offers sector-specific breakdowns and maturity signals, such as whether organizations are:
- Setting time horizons
- Disclosing value chain impacts
- Distinguishing between actual and potential effects
These insights can assist corporates in identifying blind spots and adopting best practices for effective ESG reporting. For more detailed information, read the full report on RegTech Analyst.
