Datamaran Unveils Key Trends in CSRD Reports by 300+ European Companies

Datamaran's Latest Insights on CSRD Reports

Datamaran, a global leader in AI-powered risk and governance software, has released a groundbreaking report analyzing the initial CSRD reports from over 300 companies across Europe. This research, titled CSRD Reports Uncovered: Insights from a Detailed Analysis of 11,000+ IROs from 300+ Companies, provides an extensive overview of how European businesses are navigating the requirements of the EU's Non-Financial Reporting Directive (CSRD).

In this significant analysis, which covers more than 11,000 impact, risk, and opportunity statements (IROs), Datamaran examines the compliance practices of these companies as they prioritize sustainability and transparency. The insights gleaned from this study shed light on how businesses interpret disclosure requirements and reveal what issues are top-of-mind for corporate boards.

Key Findings

The report uncovers several notable trends and patterns:

1. Prevalence of Negative Impacts: Approximately 37% of IROs were classified as negative impacts, with only 13% indicating opportunities. This points to a cautious approach among companies as they align with the principle of prudence in their disclosures.

2. Themes in Disclosures: Key issues such as climate change (E1), clean workforce (S1), and business practices (G1) were referenced by 99%, 98%, and 92% of the companies, respectively. In contrast, topics like affected communities (S3), water (E3), and biodiversity (E4) were only included in about 36%, 37%, and 44% of reports.

3. Length and Variability of Reports: The average length of CSRD disclosures was 103 pages, showing little change from the pre-CSRD average of 102 pages. However, the number of reported IROs varied significantly, with most companies reporting between 25 and 45 IROs, highlighting inconsistencies in materiality thresholds.

4. Adoption of ESRS Standards: Companies identified an average of 6 out of the 10 European Sustainability Reporting Standards (ESRS) as important, illustrating the widespread adoption of the dual materiality perspective in reporting practices. Notably, only 14% of organizations included entity-specific IROs in their disclosures.

Marjella Lecourt-Alma, CEO and co-founder of Datamaran, emphasized the significance of this report, stating, "As the CSRD directive sets a new standard for transparency and accountability, our analysis shows that most companies are still in the process of solidifying a data-driven approach to management. This report serves as a valuable benchmark for business leaders as they strive to shift from compliance to competitive advantage."

The analysis draws on sustainability reports from 304 companies spanning 21 countries and 57 industry sectors, published between January and April 2025.

By identifying emerging trends and gaps in current practices, this research aims to assist business leaders and practitioners in benchmarking their efforts, uncovering blind spots, and preparing for future challenges in sustainability reporting.

For those interested in a comprehensive understanding of the CSRD impact, the full report is available for download. Check out Datamaran's website for more details.