JANUARY 2025

REPORT

CSRD 2025
Pulse Check Survey
Written By: Maria Deisy Hall
Contributor: Atrayee De

WWW.DATAMARAN.COM
© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D LONDON | VALENCIA | NEW YORK | LEEUWARDEN
CSRD 2025 PULSE CHECK SURVEY 2

Content
Index

3 Introduction

4 Key Findings

a) Impacts, Risks, and Opportunities (IROs) deemed most

valuable information for decision-making

b) “Reporting” identified as the primary use of CSRD’s first

wave of reports

c) Auditors and supervisory bodies expected to be the

most engaged with CSRD reports

d) Value chain integration and data gaps identified as key

challenges in CSRD implementation

e) Regular ESG strategy reviews drive board-level

engagement

f) Expected developments in CSRD reporting over the

next 2-3 years

14 Our Recommendations for CSRD Readiness

16 Survey Participation: who took part?

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 3

Introduction
The first round of CSRD reports to be released in 2025
starting from February comes with high expectations
and interest, not just because of all the work and effort
organizations invested in the past two years, but also
because significant uncertainties remain—further
compounded by the European Commission’s recent
announcement of an omnibus simplification package.
The largest group of companies subject to CSRD are
preparing to release their first CSRD-aligned reports
in 2026 based on 2025 data, and are eager to uncover
examples of good practices and learn as much as possible
from the first wave of reports. Similarly, companies issuing
their first CSRD sustainability statement this year will look
at the forming market practice to refine their disclosures
in the years to come. Considering that the omnibus
package won’t be finalized until later in the year due to its
legislative process, looking at the market practice is the
best way to get ready and - more importantly - get it right.

This report is the first of a series on CSRD sustainability

statements insights that Datamaran will release
throughout 2025 with the aim of providing leaders with
data driven insights and recommendations to inform their
strategic decisions.

The CSRD Pulse Check survey, conducted between

December 2024 and January 2025, collected insights
from respondents in key operational and strategic roles
across diverse industries, representing over 65 companies.
It provides an overview of how companies have been
preparing for the new reporting requirements introduced
by the Corporate Sustainability Reporting Directive (CSRD)
and provides key insights into expectations, challenges,
and strategies for CSRD implementation while shedding
light on how organizations plan to utilize reporting data,
engage stakeholders, and address compliance and
governance hurdles.

This report presents the survey’s findings, serving as a

benchmark for companies to assess their
readiness, prioritize efforts, and draw lessons from peers’
experiences. It also identifies the most
significant challenges organizations face, offering
valuable perspectives on the evolving landscape
of sustainability reporting.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 4

Key Findings

• According to the survey, the list of material impacts, risks, and

opportunities will be the most valuable information from the next wave
of CSRD reports to support internal decision-making.

• The majority of respondents indicated that the primary way they plan
to utilize the information disclosed in CSRD’s first wave of reports is to
inform and guide their reporting approach. The second most important
use case for the information is strategic planning and risk management.
This highlights that organizations are keen to establish models to guide
and refine future reporting efforts; however, more work is still needed
in terms of embedding this new feed of information in strategic and
governance processes.

• Auditors and supervisory bodies are anticipated to be the most

engaged stakeholders with CSRD reports, followed closely by regulators
and policymakers and then by investors and shareholders.

• Integrating the entire value chain into the assessment process has
proven to be the most challenging aspect for organizations.

• Companies are actively engaging their boards and senior leadership in

ESG oversight, primarily through regular strategy reviews at the board
level and the establishment of dedicated ESG committees overseen
by executives.

• Respondents expect greater simplification of reporting requirements

in the coming three years, improved integration of sustainability and
financial information, and increased harmonization and interoperability
across various standards.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 5

IMPACTS, RISKS, AND OPPORTUNITIES (IROS) DEEMED MOST VALUABLE

INFORMATION FOR DECISION-MAKING

Respondents prioritized identifying material sustainability-focused economy. The message

impacts, risks, and opportunities as the most is clear: identifying and assessing IROs isn’t just
valuable information, with the majority of compliance –it’s a strategic necessity.
respondents (54%) assigning it the highest
importance (rank 5). This underscores material The second most important area is the strategic
impacts, risks, and opportunities (IROs) as the alignment of ESG with business objectives, with
cornerstone of credible and decision-useful 37.8% ranking it at 5 and 31.8% ranking it at 4
sustainability reporting under the CSRD. Notably, (second most valuable) This underscores the
despite IROs being a new element in materiality critical importance of integrating ESG into the
assessments, most respondents already see them overall business strategy. CSRD sustainability
as essential. Companies that proactively embrace statements should demonstrate how
this approach, conduct robust double materiality sustainability is woven into the company’s
assessments, and transparently report on their long-term vision and strategy, highlight the
findings will best meet stakeholder expectations, business’s sustainability practices, and articulate
build trust, and thrive in the increasingly how key sustainability objectives are embedded
within the business model.
© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 6

Value chain analysis and data also ranked highly, with 30.7%
ranking it at 4 and 21.5% at 5, emphasizing its importance
in decision-making processes. As we will explore further in
this report, gathering relevant data in the value chain has
represented a big challenge, making it a focal point
for organizations.

Climate transition plans and EU Taxonomy-aligned revenue,

capex, and opex have more evenly distributed rankings.
While some respondents view them as highly valuable
(with 34.8% and 26.9% ranking them at 4, respectively),
they are not consistently rated as critical compared to
other categories. This suggests companies are already
familiar with low-carbon transition planning and taxonomy
reporting, making them less of a new priority.

Targets on material sustainability matters received mixed

ratings, with only 16.9% ranking them at 5 (Highly valuable),
however, most responses clustered around 3 (36.9%) and 4
(35.%). This suggests that while targets are important, they
may not be seen as immediately actionable or impactful for
decision-making as the other areas. This lower ranking likely
reflects a nuanced understanding of the sustainability
reporting landscape, where stakeholders prioritize the
foundation upon which targets are built. A target, however
ambitious, will lack credibility if not grounded in a thorough
understanding of the company’s material impacts, risks,
and opportunities, as revealed through a robust double
materiality assessment. Simply put, stakeholders seek
evidence that companies have done their due diligence in
identifying what truly matters before evaluating the
targets themselves.

This perspective underscores the importance of a

company’s maturity in its sustainability journey. Nascent
reporters may set less ambitious or less specific targets,
lacking the systems to track progress effectively. As
companies mature, their target-setting processes become
more sophisticated, data-driven, and integrated with
their long-term strategy, leading to increased credibility.
Therefore, the perceived value of targets is directly linked
to the demonstrated maturity of the reporting entity.
While targets remain essential, their impact is maximized
when they are demonstrably achievable, backed by a
strong materiality assessment, and reflect a genuine
commitment to continuous improvement. Stakeholders are
communicating that they value not just the destination
that a target represents but the quality of the journey and
the authenticity of the commitment to get there.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 7

“REPORTING” IDENTIFIED AS THE PRIMARY USE OF CSRD’S FIRST WAVE

OF REPORTS

The majority of respondents (80.6%) identified In contrast, less emphasis is placed on

Reporting as the primary way they plan to utilize Supplier/partner evaluation, with only 23.8% of
information from CSRD’s first wave of reports. This respondents selecting this option. This relatively
suggests that organizations view these initial reports low focus suggests organizations are currently
as a practical tool for enhancing or aligning their prioritizing internal sustainability performance
overall reporting processes, emphasizing compliance. over value chain IROs. While this could reflect a
Respondents appear eager to see real-world phased approach to integrating supply chain
examples of how CSRD requirements are implemented, assessments, it may also represent a missed
highlighting a desire to establish models to guide opportunity. CSRD emphasizes value chain
future reporting efforts. reporting, recognizing that supplier practices
significantly impact an organization’s overall
Risk management and Strategic planning were each sustainability performance.
selected by 56.7% of respondents indicating that
organizations value CSRD data for informing long-term Companies that proactively use CSRD data for
strategic decisions and effectively mitigating risks. supply chain evaluation will gain a competitive
This signals a positive shift toward using CSRD data edge, demonstrating a holistic and forward-
beyond compliance. This indicates that companies thinking approach. By extending sustainability
intend to leverage CSRD reports as a foundation for efforts beyond their operations, they can
building strategic business plans, rather than merely strengthen resilience, enhance credibility,
focusing on disclosure obligations. and contribute to a more responsible
business ecosystem.
Competitive analysis, chosen by 44.7% of
respondents, demonstrates moderate interest.
This reflects an intention among many organizations
to use CSRD reporting information to benchmark their
performance against peers and competitors.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 8

AUDITORS AND SUPERVISORY BODIES EXPECTED TO BE THE MOST

ENGAGED WITH CSRD REPORTS

Auditors, regulators, and investors are ranked Investors and shareholders: A significant portion
as the primary audiences for CSRD reports. (35%) of respondents rated them as “5” (most
Customer, employee, and supplier engagement is likely) to engage with CSRD reports. Combining
lower comparatively but still relevant, reflecting a this with the 29% who rated them as “4,” it’s
growing trend in sustainability influencing broader clear that sustainability reporting plays a vital
stakeholder groups. Organizations should prioritize role in supporting investment decisions and
engaging with auditors, regulators, and investors shareholder transparency. There is significant
while identifying opportunities for customers, anticipation that the upcoming reports will deliver
employees, and suppliers to increase relevance. greater harmonization and standardization in
data outputs, making them more accessible
Auditors and supervisory bodies: Received the and useful for investors. Companies should
highest likelihood of engagement, with 49% of tailor their communication to meet investors’
respondents rating them as “5” (most likely). specific information needs, focusing on financial
This reflects their crucial role in ensuring compliance materiality and long-term value creation, making
and verifying the accuracy of sustainability their reports clear and decision-useful.
reporting. Early engagement with this group is
strongly advised to ensure CSRD compliance and
meet assurance requirements.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 9

Regulators and policymakers: Rated “5” by 35% of

respondents, are another key audience, highlighting
the importance of CSRD reports in meeting regulatory
requirements and influencing policy decisions.

Customers and clients: While 23% rated this group as

“5,” another 30.7% gave them a “4.” This suggests
moderate engagement, indicating that sustainability
reporting increasingly influences consumer and client
perceptions, though not as strongly as regulatory or
auditing audiences.

Employees and potential hires: show varied interest,

with the largest share (42%) rating them as “2”
(low likelihood). Only 6% rated them as “5,” this
indicates that while CSRD reports may hold some
value for employees and potential hires, they are
not widely perceived as a primary audience.
However, this may represent an opportunity for
companies to enhance employer branding through
sustainability commitments.

Business partners and suppliers: The moderate

engagement with business partners and suppliers,
evidenced by 29.6% rating their importance as “4”
and only 12.5% rating it as “5,” highlights a crucial
opportunity gap in leveraging CSRD reporting to its
full potential. While the data suggests that CSRD
reporting is beginning to influence partnerships and
supply chains, it’s clearly not yet a primary focus for
stakeholders. This presents a significant opportunity
to utilize the CSRD framework as a powerful tool to
address the persistent value chain data gap.

By prioritizing the assessment of suppliers and

partners through CSRD disclosures, companies can
gain a more comprehensive understanding of their
overall sustainability impact and risks.
This approach aligns with the intent of the CSRD to
foster transparency and accountability throughout
the entire value chain. Furthermore, encouraging and
incentivizing suppliers to improve their sustainability
performance, as reflected in their own reporting, can
create a ripple effect of positive change. By fostering
greater transparency and collaboration with value
chain partners, companies can move beyond a narrow
focus on their internal operations and unlock the
transformative potential of the CSRD to drive systemic
change within their broader business ecosystem.
Closing this data gap will increase transparency and
trust among stakeholders, who will be able to more
clearly understand the positive or negative impact of
a company within the value chain.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 10

VALUE CHAIN INTEGRATION AND DATA GAPS IDENTIFIED AS KEY CHALLENGES

IN CSRD IMPLEMENTATION

Integrating the value chain and addressing data gaps are the most significant obstacles, likely due to
their complexity and the need for cross-functional collaboration. Preparing for third-party assurance and
conducting double materiality assessments are also major challenges, emphasizing the importance of
establishing robust processes and engaging early with auditors to align with their expectations.
To effectively meet CSRD requirements, organizations must prioritize addressing value chain integration
and data gap remediation while refining processes for assurance readiness and materiality assessments.

Integrating the entire value chain into the assessment process: is identified as the most challenging
element, with 41.7% of respondents rating it as “5” and 25% rating it as “4”.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 11

This reflects the complexity of engaging with Policies, Actions, and target (PATs) setting aligned
suppliers, partners, and internal teams across a broad with DMA, With 20.9% rating it as “5” and 26.8%
spectrum of sustainability reporting requirements. as “4,” this aspect appears to be one of the less
challenging elements. While still significant, this
Data gap analysis and remediation: Rated “5” moderate emphasis suggests that companies
by 29.6% of respondents and “4” by 32.8%, this may feel relatively more prepared in this area
element is another major challenge. Organizations than others, such as identifying material impacts
are struggling to identify and close data gaps, which or evaluating suppliers. However, this perceived
is crucial for compliance with CSRD requirements. preparedness could mask a potential gap between
Integrating technology into the process is essential, current practices and the stringent requirements
considering the extensive data that must be collected of the CSRD. Companies may underestimate the
and analyzed. It helps address this challenge by depth of integration required to align their actions,
enhancing speed, reducing costs, streamlining policies, and targets with their Double Materiality
workflows, and ensuring reliability and objectivity. Analysis (DMA).

Third-party assurance readiness: 27% rated this as “5” The CSRD demands a level of granularity and
and 30% as “4,” showing that preparing for transparency that goes beyond simply having
third-party assurance is a considerable challenge. policies and targets in place. It requires companies
This underscores the importance of ensuring the to demonstrate a clear and auditable link
reliability and verifiability of CSRD reports. between their stated material impacts, risks,
Engaging auditors early is crucial to gaining insights and opportunities and the specific actions,
into potential areas of scrutiny and identifying policies, and targets designed to address them.
internal improvements. By doing so, companies This necessitates a robust DMA that ensures
can enhance the credibility and accuracy of their consistency, accuracy, and accountability
reporting, build stakeholder trust, and ensure throughout the reporting process.
compliance with regulatory standards.
The key question is, how prepared are companies
Double materiality assessment (DMA) process: to detail the implementation of policies, track
While 25% rated this as “5” and 29.8% as “4,” DMA targets, and verify progress on material issues?
remains a key hurdle for many organizations. This is
largely due to the required shift from the traditional The risk is that companies may be overconfident
“single materiality” approach to the more complex in their current level of alignment, only to find
“double materiality” framework, which is both new that their disclosures fall short of the CSRD’s
and distinct. Additionally, the perception of DMA expectations, particularly when subjected to
as a time-consuming and costly process adds to external assurance, which will be mandatory. The
the difficulty. Leveraging technology is essential to challenge lies in setting and embedding targets
overcoming these challenges. A tech-enabled DMA within a comprehensive and strategically aligned
process ensures a robust, data-driven, dynamic, and framework that demonstrably drives performance
auditable approach while supporting continuous improvement and creates tangible value
monitoring, compliance, and adaptability. aligned with the company’s identified material
sustainability matters. It will be in each company’s
Building the CSRD governance oversight process: Was best interest to regularly measure their progress,
rated “5” by 14.9% and “4” by 28% of respondents, allowing them to make adjustments before it is
indicating moderate difficulty. Establishing too late.
robust governance structures to oversee CSRD
implementation is crucial, as this responsibility
can no longer rest solely with sustainability teams.
Companies must rethink their governance frameworks,
determining how responsibilities for data collection,
action plan development, target setting, and
implementation management should be
distributed across the organization.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 12

REGULAR ESG STRATEGY REVIEWS DRIVE BOARD-LEVEL ENGAGEMENT

The findings reveal a growing recognition of the importance of board-level ESG oversight. Regular strategy
reviews and establishing ESG committees were common practices, reflecting a positive trend toward
embedding ESG into governance structures. However, the low adoption of ESG training programs and ESG-
linked performance metrics highlights opportunities for improvement in building leadership expertise and
accountability in ESG decision-making.

Regular ESG strategy reviews: are the most common; 71.6% of respondents indicated that they conduct
regular ESG strategy reviews at the board level. This highlights that ongoing discussions and evaluations of
ESG strategies are the primary method for ensuring board-level engagement.

Establishment of dedicated ESG committees: 62.6% reported having a dedicated ESG committee with
executive position oversight. This indicates that a significant number of organizations are institutionalizing
ESG governance by forming specialized committees to focus on sustainability and governance matters.
Bringing the expertise in-house will be critical to demonstrating ownership of the organization’s ESG
governance in line with CSRD and integrating ESG strategically into the core business.

Limited focus on ESG training programs: Only 32.8% of respondents have implemented in-house ESG
training programs for board members and executives. This suggests a potential gap in ensuring leadership
is fully equipped with the knowledge and skills to oversee ESG initiatives effectively. By building in-house
ESG knowledge, companies can better integrate sustainability considerations into their broader business
strategy and operations. This can help companies create more holistic and integrated sustainability
strategies that deliver long-term value for all stakeholders.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 13

ESG-Linked Performance Metrics in Executive Evaluations: 32.87% of organizations include ESG-linked

performance metrics in executive evaluations and compensation. While this figure is relatively low, it reflects
a growing trend toward tying ESG accountability to executive performance, partly spurred by emerging
regulations and heightened stakeholder expectations. Several jurisdictions are beginning to formalize this
link through new or proposed legislation, signaling that this trend is likely to accelerate.

These insights underscore the need for a balanced approach integrating strong governance structures with
capacity-building and accountability mechanisms. To ensure effective CSRD implementation, boards must
be equipped with the necessary expertise and information, and ESG factors must be seamlessly integrated
into strategic decision-making at the highest levels.

EXPECTED DEVELOPMENTS IN CSRD REPORTING OVER THE NEXT 2-3 YEARS

We asked respondents an optional question to share their thoughts and predictions on CSRD reporting
over the next 2-3 years. According to the respondent’s perspectives, anticipated developments in CSRD
reporting will include,

1. INCREASED STANDARDIZATION AND COMPARABILITY 5. GOVERNANCE AND STRATEGIC ALIGNMENT

• Respondents anticipate greater harmonization • Reorganizing sustainability reporting
and interoperability of sustainability functions within companies with
reporting framework and practices and a stronger alignment between
improved comparability of CSRD reports sustainability and finance functions.
over time. • Integration of ESG into performance
metrics and Enterprise Risk Management
2. EVOLVING REGULATORY STANDARDS AND INPUT TO
(ERM) processes.
ENHANCE CLARITY & STRUCTURE
• Greater board-level engagement and ESG
• Respondents expect the development of more
oversight at the executive level.
refined reporting and assurance standards
and additional regulatory guidance to support
implementation, including: 6. MARKET AND ORGANIZATIONAL ADJUSTMENTS
» Clear guidance on transition plans • Growth of specialist consultancies
and sector-specific standards e.g. addressing complexities for SMEs.
» Defined requirements for non-EU-based • A greater influx of CSRD-related service
companies.
» Convergence of reporting methods
7. CHALLENGES AND POTENTIAL PUSHBACK
across industries.
• Shifts in ESG tolerance due to
• The simplification of reporting requirements
geopolitical and economic changes,
in light of the European Commission’s
particularly in the U.S., affect the
announcement on the Omnibus simplification
integration of CSRD, with the potential
package.
for minimalist efforts by some
U.S.-based companies.
3. STREAMLINING AND PRAGMATISM • Resistance from businesses due to
• A shift from foundational work and data complexity and costs potentially leads to
gathering toward more pragmatic, streamlined reduced requirements.
processes enabling more strategic work
and improvements that will accelerate
sustainability efforts.
4. TECHNOLOGY INTEGRATION AND DATA MATURITY
• Wider availability of AI-powered technology
solutions for data collection and analysis.
• More mature data and better involvement from
cross-functional teams.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 14

Our Recommendations
for CSRD Readiness
Companies are often overwhelmed by the influx of CSRD-related services and the perceived “complexity”
of the regulation. But it is essentially the same principles as before. The difference now is that it’s
mandatory, and your Chief Financial Officer (CFO) is involved, so speaking the language of business has
become essential. The key to navigating this new landscape lies in strategic prioritization and internal
empowerment rather than getting lost in the technical details.

HOW TO EMPOWER YOURSELF

TAKE CONTROL

1 Strategically leverage materiality to focus on what truly matters.

This means conducting a robust double materiality assessment to identify your
most significant environmental and social impacts, risks, and opportunities.
Don’t get bogged down in trying to report on everything; prioritize the issues
most relevant to your business and your stakeholders. This will help demonstrate
that you are in control of your sustainability strategy.

PRIORITIZE IMPACT

2 Don’t try to report everything—focus on areas where your company can make
a real difference. Align your actions, policies, and targets with your material
issues, and concentrate your resources on initiatives that will deliver the greatest
positive impact. This will ensure your reporting is compliant and demonstrates
a genuine and strategic commitment to sustainability connected to your
company’s activities.

IN-HOUSE EXPERTISE

3 The more your company manages ESG reporting internally, the better prepared
you’ll be to:

a) Demonstrate ownership of your ESG governance in line with CSRD and

b) Integrate ESG strategically into your core business. Building internal expertise
fosters a deeper understanding of the CSRD’s requirements and allows for more
effective integration of sustainability considerations into decision-making
processes. While external consultants can provide valuable support, true
ownership and accountability must reside within the company.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 15

BUILD RELATIONSHIPS, NOT PERFECTION:

4 Shift your focus from perfecting disclosure requirements and calculations to

strengthening collaboration with your C-suite. This is the most effective way
forward. The CSRD is not just a compliance exercise; it’s an opportunity to
embed sustainability at the highest levels of the organization. Building a strong
relationship with your CFO and other key executives and demonstrating the
financial and strategic implications of ESG factors is crucial for securing buy-in
and driving meaningful change.

LEVERAGE TECHNOLOGY:

5 Embrace technology solutions like Datamaran to streamline data collection,

ensure accuracy, facilitate double materiality analysis, and regulatory monitoring.
Technology can also help you move from mere compliance to data analytics
to gain valuable insights and improve performance. Companies utilizing ESG
governance software like Datamaran have achieved cost savings of up to 95%
compared to traditional, non-software-based methods. Beyond time and cost
efficiencies, technology enhances analytical capabilities, scales processes
across the value chain, enables real-time risk monitoring, improves stakeholder
engagement, and ensures greater data accuracy and consistency—making it an
invaluable asset in managing DMA effectively.

“CSRD isn’t about drowning in complexity —

it’s about strategic focus and leadership.
Companies that take ownership of their ESG
strategy, empower internal teams, and align
sustainability with business priorities won’t
just comply — they’ll be industry leaders.”

Marjella Lecourt-Alma
CEO and Co-founder, Datamaran

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 16

Survey Participation:
who took part?
The survey, conducted between December 2024 and January 2025, collected insights from respondents
in key operational and strategic roles across diverse industries, representing over 65 companies. Directors
(32%) make up the largest group, followed by managers (29%) and analysts (11%), reflecting strong
involvement in CSRD-related decision-making and reporting. Executive leadership (8.9%), VPs/Heads (10%),
and Other roles (5.9%), including ESG experts and fractional staff, also contributed, ensuring a diverse range
of perspectives.

INDUSTRY REPRESENTATION
The survey sample includes a diverse range of industries, offering broad perspectives on CSRD-related
challenges and readiness. The largest representation comes from the technology and communication
sector (18%), followed by services (16%), and financials and resource transformation (13% each).
Consumer goods and food & beverage sectors each account for 9%, while transportation (6%) and
extractives, minerals processing, and healthcare (4% each) have moderate representation. Renewable
resources, alternative energy, and infrastructure have the lowest representation at 3%. This distribution
highlights the participation of industries with complex reporting and sustainability requirements.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CSRD 2025 PULSE CHECK SURVEY 17

THE ORGANIZATION’S RELATIONSHIP WITH CSRD

The majority of respondents (49%) indicated they are planning for future CSRD compliance, highlighting a
proactive approach toward upcoming regulatory requirements. Meanwhile, 31% of respondents reported
being subject to CSRD reporting requirements starting this year, reflecting their immediate need to align
with the framework.

Additionally, 10% of participants, although not currently required to comply, expressed interest in the
double materiality process, demonstrating an awareness of its importance in sustainability reporting.
The remaining 8.9% fall under the “Other” category, comprising responses that include unique
circumstances or specific contexts described by participants, such as offering CSRD-related solutions and
wanting to understand better the standards.

These findings underscore varying levels of engagement with CSRD, ranging from active compliance to
future preparation and exploratory interest in its key processes.

© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D
CONTACT US
Thank you for taking the time to read this report, we hope you found it useful.
If you’d like to learn more about how Datamaran can support your journey
towards CSRD compliance and sustainability success, please get in touch.

+44 20 7702 9595 (Europe and UK)

+1 929 506 6497 (North America)
[email protected]

ABOUT DATAMARAN
Datamaran empowers business leaders to confidently navigate
the ever-changing ESG landscape with evidence-backed and AI-
powered governance and workflow tools that enable them to focus
on what matters most.

As the market leader in Smart ESG software, the world’s most

trusted brands, such as Bridgestone, Dell, Kraft Heinz, and PepsiCo,
use Datamaran to identify and prioritize issues material to their
operations, deepen their teams’ ESG knowledge, monitor risks and
opportunities in real-time, and own their ESG strategy in-house.

https://www.datamaran.com/

WWW.DATAMARAN.COM
© D ATA M A R A N , LT D . A L L R I G H T S R E S E R V E D LONDON | VALENCIA | NEW YORK | LEEUWARDEN