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Key Insights from Datamaran's New Report

In the evolving landscape of sustainability reporting, Datamaran has unveiled its latest findings from a comprehensive study analyzing over 11,000 Impact, Risk, and Opportunity (IRO) statements from more than 300 companies across Europe. The report, titled "CSRD Reports Uncovered Insights from a Detailed Analysis of 11,000+ IROs from 300+ Companies," offers crucial insights into how businesses are adapting to the Corporate Sustainability Reporting Directive (CSRD).

Overview of the Study

Conducted between January and April 2025, this extensive analysis includes sustainability reports from 304 businesses operating in 21 countries and spanning 57 different industries. The aim was to evaluate how firms are interpreting and responding to the disclosure requirements set out by the CSRD, focusing on the contexts in which they present their impacts, risks, and opportunities.

Key Findings

Among the standout findings, the study reveals that negative impacts significantly overshadow opportunities, with a ratio of nearly 3 to 1, indicating that 37% of all IROs identified as negative impacts while a mere 13% recognized opportunities. This trend suggests a cautious approach by companies as they navigate the complexities of sustainability.

The report also indicates widespread coverage of critical themes: 99% of companies reported on climate change (E1), while 98% discussed their workforce (S1), and 92% addressed governance issues (G1). However, topics such as affected communities (S3), water (E3), and biodiversity (E4) received noticeably less attention, appearing in only 36%, 37%, and 44% of reports, respectively.

Another major point highlighted in the report is the average length of the CSRD disclosures, which stands at 103 pages—only slightly up from the pre-CSRD average of 102 pages. However, companies varied greatly in the number of IROs disclosed, with most reporting between 25 and 45 IROs, showcasing the inconsistency in what companies consider material.

Interestingly, companies identified an average of six out of the ten European Sustainability Reporting Standards (ESRS) as material, reflecting a broad application of the double materiality approach. Notably, only 14% of firms included company-specific IROs in their reports, indicating room for improvement in tailored disclosures.

Marjella Lecourt-Alma, CEO and co-founder of Datamaran, stressed the significance of transparency and accountability that the CSRD brings to the industry. She stated, "While the CSRD sets a new standard for transparency and accountability, our analysis shows that most companies are still working towards establishing a continuous, data-driven management framework. This report offers corporate leaders a valuable benchmark as they strive to transition from mere compliance to gaining competitive advantages."

Sector-Specific Insights

Beyond macroeconomic trends, the report provides sector-specific insights into how companies across 11 different sectors interpret dual materiality in their disclosures. It emphasizes critical maturity signals, such as applying time horizons, disclosing impacts on the value chain, and differentiating between actual and potential impacts.

This detailed analysis equips corporate governance leaders and practitioners with the insights necessary to assess their practices, identify blind spots, and prepare for future challenges in sustainability reporting.

With sustainability becoming a prominent agenda in corporate board rooms, the findings from Datamaran's study are expected to drive discussions and strategies around responsible business conduct in the years to come.

For those interested in the complete report and more detailed insights, it is readily accessible through Datamaran's official channels.