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Key Insights from Datamaran on CSRD Reports

Datamaran, a global leader in AI-driven risk management and governance software, has released a groundbreaking report that analyzes over 11,000 Impact, Risk, and Opportunity (IRO) statements from more than 300 companies across Europe. The study, entitled "CSRD Reports Uncovered: Insights from a Detailed Analysis of 11,000+ IROs from 300+ Companies," provides a thorough overview of how European firms are addressing the Corporate Sustainability Reporting Directive (CSRD). The findings highlight not only major trends in materiality assessments but also how companies interpret disclosure requirements and the issues that are prominent on corporate boards' agendas.

The key findings from the report reveal illuminating trends about corporate sustainability practices. Notably, negative impacts significantly outnumber opportunities, with a ratio of nearly 3 to 1. Approximately 37% of the IROs were categorized as negative impacts, while only 13% were classified as opportunities. This trend indicates a cautious approach among companies, aligning with the principle of prudence.

The report also identifies the most frequently reported issues among European companies. Climate change (E1), Workforce (S1), and Business Conduct (G1) were detailed by 99%, 98%, and 92% of the companies, respectively. In contrast, issues such as Affected Communities (S3), Water (E3), and Biodiversity (E4) were mentioned in only 36%, 37%, and 44% of the reports, suggesting a gap in reporting on these critical sustainability challenges.

Furthermore, the average length of CSRD statements remained consistent, clocking in at 103 pages, comparable to the previous average of 102 pages before the implementation of CSRD. However, the number of reported IROs varied significantly, ranging from 6 to 130, with most companies reporting between 25 and 45 IROs. This variation points to a wide difference in materiality thresholds among firms.

Interestingly, on average, companies recognized six out of ten ESRS standards as relevant, reflecting a significant application of the double materiality perspective mandated by the CSRD. However, only 14% of companies included IROs pertinent to their specific operations, which may indicate a potential area for improvement in disclosure practices.

Marjella Lecourt Alma, CEO and co-founder of Datamaran, stated, "As the CSRD establishes a new benchmark for transparency and accountability, our analysis shows that many companies are still in the process of developing capabilities for ongoing, data-driven management. This report serves as a valuable reference point for corporate leaders transitioning from compliance to achieving a competitive advantage in their sustainability practices."

The analysis encompasses sustainability reports from 304 companies spanning 21 countries and 57 sectors, published from January to April 2025, marking a significant contribution to understanding sustainability reporting in Europe.

For a more comprehensive understanding, stakeholders are encouraged to download the full report, which offers detailed insights and industry-specific data related to the CSRD compliance process. By keeping tabs on these trends, corporate leaders can align their sustainability strategies more effectively, thus enhancing their accountability and evolving their practices in line with emerging regulatory expectations.

Download the full report here for deeper insights.