CSRD Maturity · Corporate Sustainability Reporting Compliance (Directive (EU) 2022/2464)
Your CSRD framework measured point by point, costed into an action plan through to your first published report.
10 themes, 173 questions, a 5-level scale. And the action that moves each level to the next.
The framework’s 10 themes, already written from L1 to L5. One company, one business unit, or 300 at once.
CSRD Maturity · Corporate Sustainability Reporting Compliance (Directive (EU) 2022/2464)
10 themes, 173 questions, 5-level scale.
Nordhavn Industries
53 / 100
They measure their maturity with Datamensio
An example
This could be your situation.
Take one company as an example: three sites, three spreadsheets, no shared answer.
Nobody can consolidate.
Nordhavn Industries, 2,400 people in Hamburg, Lyon and Porto. A client asks where the group stands. Each site answers in its own spreadsheet, with its own scales.
Three weeks, a single base.
One Directive (EU) 2022/2464 (CSRD), ESRS standards under Delegated Regulation (EU) 2023/2772 assessment launched across all three sites at once, from the managers’ interview notes. The framework was already written, its 10 themes and levels L1 to L5 too.
Two costs avoided before being committed.
A score of 53 out of 100, with the gap concentrated on three themes. The AI companion spotted that two actions duplicated those of another audit. The committee report took one sentence to request.
What it saved them
- 3sites measured on the same base, instead of three questionnaires to reconcile
- 2duplicate actions caught before the spend
- 1committee report, with no manual rework
These figures are an example. They could be yours.
The standard imposes processes. Datamensio says where you stand.
01
The framework is already written
Themes, questions and levels L1 to L5, all written. You do not start from an empty spreadsheet.
02
The score lands the same day
Online, by self-assessment link or in interview. Theme by theme, comparable over time.
03
The gap becomes a costed plan
Every step up carries its action. The AI prioritises on expected effect, not on the order of the standard.
04
Progress can be demonstrated
Campaign after campaign, against your target and against your own past. That is what your board asks for.
The maturity scale
One level, the next, and the action that links the two.
This mechanism (a level, a higher level, and the action that connects the two) is what turns a finding into a trajectory.
Are upstream scope 3 greenhouse gas emissions quantified and documented across all raw material supplies?
- N1
No quantification of upstream scope 3. Raw material purchases are not translated into emissions.
- N2
An estimate exists, produced once from procurement spend and generic monetary factors, with no documentation of assumptions.
- N3
The main material families are calculated in physical volumes with documented factors, reviewed annually, and assumptions are written down.
- N4
The largest contributing suppliers provide primary data, the share of primary data is tracked, and calculations are checked and traceable.
- N5
Data feeds into sourcing and reformulation decisions, with trajectory tracking, base year recalculation and a documented review of deviations.
Action to move from level 2 to level 3
Reconstruct purchased physical volumes by raw material family for the last closed financial year, assign each family a sourced and dated emission factor, record the assumptions in a methodology note and feed it into the procurement review of the next quarter.
« With Datamensio, we meet our objectives far more efficiently. The ERDF inspection services and our supervising ministry particularly appreciated an approach that gives them reliable data. »
Director, CCI 94CCI Île-de-France
« We believe this is the most suitable solution to scale our transformation project and measure impact according to our needs. »
Maja SucekChief Operating Officer, Interreg Danube
Rarely on its own
Frameworks combine. Put several together to cover your business, or have the AI write yours.
Take your first measurementon CSRD.
What this framework covers
The CSRD, Directive (EU) 2022/2464, replaces the NFRD and extends the scope of sustainability reporting. It requires the publication, within the management report, of information on environmental, social and governance matters, under the ESRS standards adopted by Delegated Regulation (EU) 2023/2772. Three obligations structure the framework: a double materiality analysis, impact and financial, which determines the information to be published, digital tagging of the report, and verification by an assurance services provider, initially under limited assurance.
For a food and agriculture group, the difficulty is not understanding the text, it is producing data that will hold up. Who accounts for upstream scope 3 emissions when value is added by thousands of farmers and cooperatives? What documentary basis supports the site by site water indicator, when every plant has its own metering history? And how do the issues identified through double materiality connect to the policies, actions, targets and metrics required by the ESRS structure, without rewriting a different matrix every year?
The timeline has moved. The 2025 stop the clock directive postponed application for part of the waves, and the simplification package under discussion narrows the scope and content of the ESRS. This context feeds a confusion worth clearing up: a delayed deadline does not make data available. Multi year series, site inventories, supplier mapping and audit trails are built over several financial years, regardless of the first publication date.
A compliance audit ends with a binary answer: the information is published or it is not, it is substantiated or it is not. The maturity assessment answers a different question: at what level of control does each building block of the framework sit, from double materiality governance to data traceability, and what specific action moves it to the next level. This is what makes it possible to sequence a transformation programme rather than stack up findings.
Within Datamensio, the CSRD framework is ready to use and remains yours. The AI adjusts the themes, questions and levels to your sector and consolidation scope, or builds a variant from your own documents: previous report, materiality matrix, collection procedures.
Reference standard: Directive (EU) 2022/2464 (CSRD), ESRS standards under Delegated Regulation (EU) 2023/2772
The themes assessed
Sustainability governance
Role of the board and committees, allocation of responsibilities, available skills and expertise, integration of sustainability into incentive schemes.
Double materiality
Impact and financial materiality assessment method, value chain scope, stakeholder consultation, thresholds applied, traceability and review of conclusions.
Strategy, business model and transition plan
Link between business model and material issues, climate transition plan, alignment trajectory, strategic resilience.
Policies, actions, targets and metrics
Coverage of material issues by formal policies, associated action plans, quantified and dated targets, monitoring metrics and commented gaps.
Environment and climate
Scope 1, 2 and 3 emissions, energy consumption, water withdrawal and discharge, biodiversity and land use, pollution, circular economy and packaging.
Social matters and supply chain
Own workforce and value chain workers, working conditions, health and safety, upstream due diligence, consumers and end users.
Business conduct
Corporate culture, anti-corruption, whistleblower protection, political engagement, supplier payment practices.
Data collection and quality
Data origin by site and supply chain, collection tools, calculation rules and emission factors, controls, documentation of estimates and restatements.
Internal control and assurance readiness
Mapping of controls over sustainability information, audit trail, segregation of duties, pre-publication review, handling of assurance provider requests.
Publication and electronic format
Placement within the management report, alignment with financial information, digital tagging, multi year comparability and restatement of prior data.
A short version of the framework, with 40 questions, is available for the online self-assessment. The full version covers 10 themes and 173 questions.
Frequently asked questions
Does the CSRD assessment issue a compliance certificate?
No. The CSRD requires verification by an external assurance services provider, and only that provider can issue an opinion. The assessment measures the maturity of the framework, documents gaps and produces the action plan that prepares for that verification.
How does this differ from an ESRS compliance audit?
The audit checks the presence and substantiation of published information, point by point. The assessment positions each building block of the framework on a progressive scale and shows the path to improve. The assessment prepares, the audit validates.
How long does the assessment take?
The short version takes 20 to 30 minutes to complete. The full version, run collaboratively across sustainability, finance, procurement and plant teams, typically spans one to two weeks, with most of the time spent gathering input from contributors.
Does the postponed timeline change the value of an assessment now?
No. Multi year series, supplier mapping and audit trails are built over several financial years. The assessment lets you use the extra time to build the data, rather than discovering the gaps when you come to publish.
Can the framework be adapted to our scope?
Yes. You can edit the questions, levels and themes, add your sector specific material issues, or start from a blank base. The AI can also generate a variant from your double materiality matrix and procedures.
How can several sites or subsidiaries be compared?
Each entity is assessed on the same framework, which makes scores comparable by theme. The benchmark positions business units against each other and against their own history, and a cross-entity roadmap consolidates the assessments into a single programme.
Is technical expertise needed to answer?
The questions cover governance and data production practices, not detailed calculation methods. Some fall to sites or to consolidation: the collaborative mode allows these questions to be assigned to the right contributor.
Where is the data hosted?
In France, with OVH, backed up with Scaleway. No transfer outside the European Union. The AI models used can be selected, including from European providers.