This first-of-its-kind research analyzes over 11,000 individual Impacts, Risks, and Opportunities (IROs) disclosed by 304 companies across 21 countries and 57 industries. It offers a detailed benchmark of how early reporters are interpreting and applying CSRD and ESRS requirements in practice.
The findings shed light on emerging trends in materiality assessments, how companies are interpreting disclosure requirements, and which ESRS topics are driving boardroom agendas. Drawing from Datamaran’s proprietary data and expert review, the report surfaces key patterns and gaps to help corporate leaders and practitioners benchmark practices, identify blind spots, and prepare for what’s ahead.
What you’ll learn from this report:
- The ESRS topics most and least reported under CSRD — and what this signals for future assurance expectations
- How different sectors are interpreting double materiality and disclosing IROs
- Where companies are getting it right — and where common reporting blind spots remain
- Strategic insights to help your organization move from compliance to competitive advantage
Whether you lead sustainability, risk, finance, legal, or compliance functions, this report will help you benchmark your approach, anticipate regulatory expectations, and stay ahead in a fast-evolving landscape.
