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    Defining CSRD benchmarks: an AI-driven global analysis

    This report provides a global view into company readiness for the Corporate Sustainability and Reporting Directive (CSRD). The goal is to uncover trends across sectors, geographic regions, and market capitalisation bands to help companies understand CSRD readiness and compare efforts with peers.

    Ready or Not... Here Comes CSRD

    Beginning on 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 leveraged 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.

    Beginning on 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 leveraged 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

    161 000+
    company documents

    8 300 000+
    CSRD disclosure requirement data points

    Key Takeaways

    1. Supply chain-heavy sectors are leading the charge towards CSRD readiness.

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

    2. The first required reporters in Europe are making early strides.

    European regions show the highest readiness across more than 2,000 companies, demonstrating early preparation for CSRD requirements.

    3. Global sector benchmarks provide an early insight into 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 show promising readiness

    Companies show higher readiness in areas they directly control, including G1 Business Conduct, S1 Own Workforce, and E1 Climate Change.  

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

    Meeting ESRS granular requirements isn't just about establishing strong governance structures and social and climate policies; it also involves establishing clear measurements, 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 caps, regions, sectors, and topics.

    Request a Free CSRD Readiness Assessment

    Get a complimentary CSRD readiness assessment from Nasdaq Sustainable Lens®, which uses generative AI and insights across 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 & framework indices as of 11/08/2024

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    The original English text prevails on the website. Variances in translation are non-binding and hold no legal weight for compliance or enforcement. For queries about translated content accuracy, consult the official English version of our site.

    Our translation tool strives for accuracy, yet no machine translation is flawless or a substitute for human translators. Translations are offered as a convenience, "as is." We do not guarantee the accuracy, reliability, or correctness of translations from English to other languages. Certain content may not translate accurately due to software limitations.The original English text prevails on the website. Variances in translation are non-binding and hold no legal weight for compliance or enforcement. For queries about translated content accuracy, consult the official English version of our site.