New Research by Datamaran Uncovers Key Trends in First CSRD Reports from Over 300 Companies Across Europe

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. The findings shed light on emerging trends in materiality assessments, how companies are interpreting...

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:

"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.

Contact: Helen Skeen, Senior PR and Content Manager: [email protected].

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