70% of firms rated ESG-business alignment as highly valuable for decision-making

CSRD survey insights 2025

CSRD 2025 Pulse Check Survey Details:

  • 65 companies participated in Datamaran’s CSRD 2025 Pulse Check Survey, offering insights from directors, managers, and ESG experts on how CSRD data will shape decision-making
  • Nearly 70% of respondents ranked “strategic alignment of ESG with business objectives” as one of the most valuable aspects of CSRD reporting
  • Companies plan to use CSRD insights primarily to refine reporting practices, with strategic planning and risk management emerging as key secondary applications

65 companies participated in Datamaran’s CSRD 2025 Pulse Check Survey, offering insights from directors, managers, and ESG experts on how CSRD data will shape decision-making

Datamaran’s CSRD 2025 Pulse Check Survey, gathered insights from professionals actively involved in corporate sustainability reporting and strategic decision-making.

Drawing on responses from 65 companies across a mix of industries, the survey reflected perspectives from a wide range of roles including directors (32%), managers (29%), and analysts (11%), with additional input from executive leaders, VPs, and ESG specialists.

The objective was to assess how organisations plan to use disclosures under the Corporate Sustainability Reporting Directive (CSRD), and which elements of the CSRD reports are seen as most valuable for internal decision-making.

Nearly 70% of respondents ranked “strategic alignment of ESG with business objectives” as one of the most valuable aspects of CSRD reporting

The specific question explored here was: “Which information from CSRD reports do you think will be the most valuable in supporting decision-making?”

The results pointed clearly to the strategic alignment of ESG with business objectives as a top priority.

A combined 69.6% of respondents rated this area as highly valuable (with 38% assigning it the highest value of 5, and 32% rating it at 4).

This strong response signals a growing recognition that sustainability cannot remain a siloed reporting function—it must be tightly integrated into long-term business strategy. Companies are increasingly expected to demonstrate, through their CSRD disclosures, how sustainability is embedded within the business model, risk frameworks, and operational planning.

Companies plan to use CSRD insights primarily to refine reporting practices, with strategic planning and risk management emerging as key secondary applications

Further analysis of the survey findings revealed that most organisations intend to use the first wave of CSRD data primarily to inform and guide their reporting approach.

The second most cited use was in strategic planning and risk management, indicating a move towards integrating sustainability reporting into the core governance processes.

However, the survey also acknowledged a gap: while many are preparing to use this information tactically, more effort will be needed to embed it meaningfully into broader strategic and leadership decision-making.

The emphasis on ESG’s alignment with corporate objectives reflects both regulatory pressure and an evolving understanding of sustainability as a competitive and operational imperative.

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