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    Defining CSRD benchmarks: an AI-driven global analysis

    This report offers a global perspective on company readiness for the Corporate Sustainability and Reporting Directive (CSRD). Its aim is to identify trends across sectors, geographic regions and market capitalisation bands to assist companies in understanding CSRD readiness and benchmarking their efforts against peers.

    Ready or not… here comes CSRD

    From 1 January 2025, many large companies will be required to report to the EU’s CSRD based on the 2024 financial year.

    With that in mind, we utilised Nasdaq's AI-powered research and benchmarking solution, Nasdaq Sustainable Lens®, to analyse global companies, company documents, and detailed CSRD disclosure requirement data points. [1] As you assess your value chain reporting capabilities and evaluate measurement systems, consider reviewing the data and analysis provided in this report.

    From 1 January 2025, many large companies will be required to report to the EU’s CSRD based on the 2024 financial year.

    With that in mind, we utilised Nasdaq's AI-powered research and benchmarking solution, Nasdaq Sustainable Lens®, to analyse global companies, company documents, and detailed CSRD disclosure requirement data points. [1] As you assess your value chain reporting capabilities and evaluate measurement systems, consider reviewing the data and analysis provided in this report.

    8.7K
    global companies

    161K+
    company documents

    8.3M+
    CSRD disclosure requirement data points

    Key takeaways

    1. Supply chain-heavy sectors are leading the sprint to CSRD readiness

    CSRD readiness across all observed companies stands at 12.9%, with Basic Materials, Consumer Non-Cyclicals and Industrials sectors leading the sprint to readiness. 

    2. First mandatory reporters in Europe make early progress

    European regions exhibit the highest readiness among more than 2,000 companies, indicating early preparation for CSRD requirements.

    3. Global sector benchmarks offer an early indication of potential material areas

    Companies may be able to use sector aggregate views in existing sustainability reports as a guide to pressure test their double materiality assessments.

    4. Direct control areas demonstrate promising readiness

    Companies demonstrate greater readiness in areas under their direct control, including G1 Business Conduct, S1 Own Workforce and E1 Climate Change.  

    5. There is an opportunity to lead with actions, not just words

    Meeting ESRS granular requirements involves not only establishing strong governance structures and social and climate policies but also implementing clear measurement systems, actions and targets.

    Defining CSRD benchmarks: an AI-driven global analysis

    Download the full report for an in-depth analysis of CSRD readiness data across market capitalisations, regions, sectors and topics.

    Request a free CSRD readiness evaluation

    Obtain a complimentary CSRD readiness evaluation from Nasdaq Sustainable Lens®, which employs generative AI and insights from over 11,000 global companies to highlight progress and gaps at the European Sustainability Reporting Standards (ESRS) overall readiness level.

    Submit your request ->

    [1] Annual reports, sustainability reports, climate reports, social documents, SEC filings, policy documents, governance documents, CDP reports, sustainability data tables and framework indices as of 11 August 2024

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    The original English text takes precedence on the website. Differences in translation are non-binding and carry no legal weight for compliance or enforcement. For questions regarding the accuracy of translated content, please refer to the official English version of our site.

    Our translation tool aims for accuracy, yet no machine translation is without fault or a replacement for human translators. Translations are provided for convenience, "as is." We do not guarantee the accuracy, reliability or correctness of translations from English into other languages. Certain content may not translate precisely due to software limitations.The original English text takes precedence on the website. Differences in translation are non-binding and carry no legal weight for compliance or enforcement. For questions regarding the accuracy of translated content, please refer to the official English version of our site.