Datamaran’s new report analyzes 11,000+ Impact, Risk, and Opportunity (IRO) statements to reveal how companies are tackling CSRD compliance and sustainability-related priorities
[New York and London - May 22, 2025] – Today, Datamaran, the global leader in AI-powered risk and governance software, released its latest research report, “CSRD Reports Uncovered: Insights from a Detailed Analysis of 11,000+ IROs from 300+ Companies.” This first‑of‑its‑kind study offers a comprehensive view of how companies across Europe are approaching the Corporate Sustainability Reporting Directive (CSRD), with a deep dive into the topics disclosed and how Impacts, Risks, and Opportunities (IROs) were contextualized and presented.
The findings shed light on emerging trends in materiality assessments, how companies are interpreting disclosure requirements, and which 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.
In addition to macro trends, the report offers sector-specific insights on how companies across 11 sectors are interpreting double materiality. It reveals key maturity signals – including whether companies are applying time horizons, disclosing value chain impacts, and distinguishing between actual and potential effects.
Key findings include:
- Negative impacts outnumber opportunities nearly 3 to 1, with 37% of all IROs classified as negative impacts and just 13% as opportunities. This suggests companies are taking a cautious approach and are aligning with the principle of prudence.
- Climate Change (E1), Own Workforce (S1) and Business Conduct (G1) were reported by 99%, 98% and 92% of companies respectively, whereas Affected Communities (S3), Water (E3), and Biodiversity (E4) appeared in just 36%, 37% and 44% of reports.
- CSRD statements average 103 pages, virtually unchanged from the pre-CSRD average of 102, yet companies disclosed anywhere from 6 to 130 IROs (most between 25 - 45), highlighting wide variability in materiality thresholds.
- Companies identified an average of 6 out of the 10 ESRS standards as material, reflecting the broad application of the double materiality lens. Notably, only 14% of companies included any entity‑specific IROs.
“As the CSRD sets a new standard for transparency and accountability, our analysis shows that most companies are still building the muscle for continuous, data‑driven management,” said Marjella Lecourt‑Alma, CEO and co‑founder of Datamaran. “This report gives corporate leaders a valuable benchmark as they work to evolve from compliance to competitive advantage.”
The analysis draws on sustainability reports from 304 companies across 21 countries and 57 industries, published between January and April 2025.
Click here to download the full report.
4 min read
