Whitepaper

State of ESG Data 2026

How CSRD is reshaping ESG reporting, why data fragmentation remains the #1 barrier, and what leading companies are doing differently.

What is inside

1. CSRD Adoption: First Year Findings

Analysis of the first wave of CSRD reports: what worked, what did not, and what the second cohort can learn. Including early data on reporting timelines, audit outcomes, and common gaps.

2. The Data Fragmentation Problem

Survey data from 200+ ESG teams across Europe. Where data lives, how it moves, and why most teams spend 60% of their time on data collection rather than analysis.

3. ESRS Datapoint Mapping

A practical breakdown of the 1,144 ESRS datapoints: which are hardest to source, which systems they come from, and how to prioritise your data collection effort.

4. Evidence Trails: What Auditors Actually Want

Based on interviews with Big 4 and mid-tier assurance providers. What documentation they check, which datapoints get questioned most, and how to prepare evidence that passes review.

5. The CIS Framework: A Structured Approach

How Corporate Impact Stewardship (CIS) organises ESG data into a unified, audit-ready layer. Architecture overview, implementation roadmap, and early results from production deployments.

Key statistics from the report

73%
of ESG teams report fragmented data as their #1 barrier
60%
of reporting time spent on data collection, not analysis
40%
of CSRD claims lack verifiable evidence
4.2x
ROI for structured ESG data platforms

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28 pages of analysis, frameworks, and practical guidance. Free for ESG professionals.

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