2025 CSRD Pulse Check Survey: Key Insights from Companies on Value, Engagement, and Challenges

The 2025 CSRD Pulse Check Survey, conducted between December 2024 and January 2025, gathered insights from professionals in operational and strategic roles at over 65 companies from diverse industries. The findings provide a snapshot of how companies prepare for the Corporate Sustainability Reporting Directive (CSRD), how they plan to leverage the required data, their views on engagement, and their implementation challenges.

This article summarizes what we learned from survey respondents and our recommendations on getting CSRD-ready for those companies in the implementation or optimization phases.

Businesses are Prioritizing Material Impacts, Risks, and Opportunities

The survey reveals that companies see the identification of material impacts, risks, and opportunities (IROs) as the most valuable element of CSRD reporting for internal decision-making. Over 54% of respondents ranked IROs as their top priority. Additionally, 37.8% ranked the strategic alignment of ESG with business objectives as highly valuable.

This highlights a shift from compliance-driven sustainability to a strategic framework for business risk and opportunity management. Companies that conduct robust double materiality assessments will be better equipped to navigate risks, seize opportunities, and build resilient business models.

CSRD Reports Are Not Just for Compliance — They Drive Strategy

When asked how they plan to use the first wave of CSRD report information, 80.6% of respondents stated that they will primarily use the information to refine their reporting approaches, while 56.7% highlighted strategic planning and risk management as key use cases. Fewer companies (23.8%) plan to use CSRD disclosures for supplier and partner evaluations.

Companies are seeing value in CSRD beyond compliance — using it as a tool to improve governance, strengthen financial resilience, and enhance investor confidence. However, a gap in value chain integration remains.

Board-Level ESG Oversight is Strengthening

71.6% of respondents reported that their boards conduct regular ESG strategy reviews, and 62.6% have dedicated ESG committees overseen by executives. ESG-linked performance metrics in executive evaluations are growing in popularity, with 32.87% of companies incorporating them.

Board and executive-level ESG oversight is increasing and linking executive incentives to ESG performance is also becoming more commonplace. Companies that integrate ESG into leadership accountability will be better positioned for long-term success.

Value Chain Integration Remains a Major Challenge

41.7% of companies cite value chain integration as the biggest hurdle, followed by data gap analysis (29.6%) and third-party assurance readiness (27%). Conducting double materiality assessments was the fourth most common challenge noted by 25% of companies that responded to the survey.

Companies are struggling to collect and assess sustainability data from suppliers and partners, which could lead to compliance risks and weaker ESG credibility. Addressing this challenge requires better supplier engagement and technology-enabled solutions.

Auditors, Investors, and Regulators Are Key CSRD Stakeholders

Companies expect auditors and supervisory bodies to be most engaged with their CSRD reports (49% of respondents), followed by investors and shareholders (36% of respondents), and regulators and policymakers (35% of respondents). 23% expect clients and customers to engage with their reports. 

This finding reflects a growing emphasis on regulatory compliance and investor interest in sustainability disclosures. Meanwhile, engagement by suppliers and employees is anticipated to be significantly lower, presenting an opportunity for businesses to enhance transparency and communication with these important stakeholders.

Anticipated CSRD Developments Over the Next 2-3 Years

Looking ahead, when asked what CSRD-related developments they expect to see over the next couple of years, respondents predict several key trends:

• Greater standardization and comparability across reporting frameworks
• More regulatory guidance and sector-specific standards to support implementation
• A shift toward streamlined and strategic reporting processes
• Increased use of AI-powered technology to enhance data collection and analysis
• Stronger integration of ESG into enterprise risk management and financial decision-making
• An influx of CSRD-specific services and providers in the market
• Challenges and pushback due to geopolitical and economic changes.  

Who Participated in the Survey?

The survey gathered insights from professionals at over 65 companies, primarily in operational and strategic roles. Directors made up the largest group (32%), followed by managers (29%) and analysts (11%). Executive leadership (8.9%), VPs/Heads (10%), and ESG experts also contributed, ensuring diverse perspectives.

Industry representation was broad, with the largest participation from the technology and communication sector (18%), followed by services (16%), financial services (13%), and resource transformation (13%). Other industries included consumer goods, food & beverage, transportation, extractives, healthcare, and renewable energy.

The majority of respondents (49%) are preparing for future CSRD compliance, while 31% must report under CSRD this year. Another 10% are interested in double materiality despite no immediate compliance requirements, and 8.9% fall into the “Other” category, including those offering CSRD-related solutions.

Our Recommendations for CSRD Readiness

To navigate CSRD requirements and maximize its strategic benefits, we recommend companies:

• Leverage materiality: Focus on the most relevant sustainability impacts, risks, and opportunities for your business and stakeholders by conducting a robust double materiality assessment and prioritizing the issues most pertinent.
• Prioritize impact: Don’t try to do it all. Align your policies, actions, and targets with your material issues, and concentrate your efforts and resources on initiatives that will deliver the greatest positive impact.
• Build in-house expertise: Managing ESG reporting internally strengthens CSRD compliance, embeds ESG into core strategy, and ensures ownership. While external support helps, true accountability must remain within the company.
• Strengthen board engagement: Prioritize collaboration with the C-suite over perfecting disclosures. CSRD is an opportunity to embed sustainability strategically — strong ties with executives ensure ESG integration and drive meaningful change.
• Embrace technology: Use ESG software like Datamaran to streamline data collection, enhance accuracy, and cut costs by up to 95%. Technology boosts analytics, scales processes, improves risk monitoring, and ensures better compliance.

Conclusion

Overall, the survey results paint a picture of businesses taking sustainability more seriously than ever, with CSRD accelerating plans and leading to better ESG integration. However, while companies see the value in impact, risk and opportunity assessment, strategic alignment, and governance, execution remains uneven — especially in areas like value chain integration, data analysis, and assurance readiness.

Looking ahead, businesses expect greater standardization and AI-driven efficiencies in CSRD reporting. With sustainability reporting still viewed as complex and resource-intensive, technology adoption will be key to making ESG data collection, analysis, and reporting more efficient, accurate, and actionable.

Click here to download the 2025 CSRD Pulse Check Survey findings in full.

For advice on achieving CSRD-compliant continuous ESG monitoring and governance oversight download our white paper. 

Datamaran empowers business leaders with AI-powered, real-time strategic ESG insights to inform decision-making, enabling them to focus efforts and resources on materially important risks and opportunities. Request a demo to see how Datamaran can support your business.