CSRD Maturity · Directive on Corporate Sustainability Reporting
Your CSRD framework, measured point by point and turned into a costed action plan.
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 · Directive on Corporate Sustainability Reporting
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) and ESRS standards 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 (one level, the level above, and the action linking the two) is what turns a finding into a trajectory.
Is the double materiality assessment documented and traceable through to the decisions made?
- N1
No double materiality assessment has been carried out. Published issues reuse those from previous exercises or from the sector.
- N2
An assessment was conducted through workshops, but the method, thresholds and decisions are not recorded in a usable document.
- N3
The method, materiality thresholds and list of issues retained are documented. Stakeholders consulted are identified. Evidence is accessible.
- N4
Each issue retained or excluded is justified and linked to its sources. The assessment is approved by a governance body and updated each reporting cycle.
- N5
The assessment feeds into strategic planning and budget allocation. Revisions are logged and their effects on the published scope are explained.
Action to move from L2 to L3
Record in a single methodology note the thresholds applied, the stakeholders consulted and the reason for retaining or excluding each issue, then have it approved by the sustainability committee before the next reporting cycle closes.
« 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
Directive (EU) 2022/2464, known as the CSRD, replaces the NFRD and extends sustainability reporting to a much wider scope of companies. It imposes three specific requirements. Publish information in the management report, following the ESRS standards adopted by the European Commission. Base published content on a double materiality assessment, which combines the company’s effect on the environment and people with the effect of sustainability matters on its financial position. Submit this information to external verification, with limited assurance in the first instance. On top of this come the structured electronic format and coverage of the upstream and downstream value chain.
In practice, the difficulty is not understanding the text, it is steering it. Data comes from human resources, procurement, production, real estate, sometimes from tier two suppliers, and it has never been produced with the level of traceability a verifier expects. Three questions come up systematically. Is the double materiality assessment documented well enough to withstand a challenge, or does it remain a workshop reported back in slides? Who owns each indicator, and under what collection procedure? Is value chain data an assumed and traced estimate, or a figure reused without any check?
The regulatory trajectory has shifted. European simplification work has pushed back some application deadlines and launched a review of the volume of ESRS data points. This changes the timetable, not the nature of the effort: double materiality, data traceability and the audit trail remain the core of the matter. One common confusion is worth clearing up: the CSRD is not an extension of CSR communication. It is a reporting exercise anchored to financial processes, with the same internal control requirements.
The maturity assessment answers a different question from a compliance audit. An audit concludes with a gap or a compliance finding on a data point. The assessment places each practice on a progressive scale and points to the exact action that moves it up a level. This is what distinguishes an organisation that publishes because it must from one that has embedded sustainability into its steering. The score per theme makes the gap visible before the verifier states it.
In Datamensio, the CSRD framework is ready to use. You can also adapt it to your context: the AI adjusts themes, questions and levels, or builds a custom version from your own documents, materiality matrix, collection procedures or last year’s published report.
Reference standard: Directive (EU) 2022/2464 (CSRD) and ESRS standards
The themes assessed
Sustainability governance
Role of administrative and management bodies, sustainability competencies, links with existing committees, integration into remuneration schemes.
Double materiality assessment
Method chosen, identification of impacts, risks and opportunities, stakeholder consultation, materiality thresholds, traceability and documentation of decisions.
Strategy and business model
Business model description, climate transition plan, strategy resilience, time horizons used, links with financial planning.
Policies, actions and targets
Existence of policies per material issue, associated action plans, quantified and dated targets, resources allocated, monitoring of achievement.
Environment
Scope 1, 2 and 3 emissions, energy, water and marine resources, pollution, biodiversity and ecosystems, circular economy and EU taxonomy.
Social and value chain
Own workforce, value chain workers, affected communities, consumers and end users, due diligence and grievance mechanisms.
Business conduct
Corporate culture, corruption prevention, whistleblower protection, supplier relationship management, lobbying activities and payment practices.
Data collection and quality
Ownership of each data point, collection procedures, source systems, treatment of estimates, management of scopes and restatements.
Internal control and audit trail
Control framework over sustainability information, segregation of duties, second-level review, evidence retention, readiness for limited assurance.
Publication and format
Integration into the management report, structured electronic tagging, consistency between financial and sustainability information, compliance with the publication timetable.
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 assessment replace verification by a third-party body?
No. The CSRD requires external verification of published information, which only an accredited verifier can deliver. The assessment measures your maturity and prepares for this exercise by identifying fragile data points and traceability gaps.
What is the difference from a CSRD compliance audit?
An audit checks the presence and accuracy of information and concludes with a gap finding. The assessment places each practice on a maturity scale and points to the action that moves it up a level. One validates, the other builds the trajectory.
How long does the assessment take?
The short version takes 20 to 30 minutes to complete. The full version, run collaboratively, involves sustainability, finance, human resources and procurement: most of the time goes into gathering input from these contributors, not filling in the form.
Can the framework be adapted to our sector and scope?
Yes. You can edit the questions, levels and themes, or start from a blank template. The AI can build a sector-specific version from your existing documents, materiality matrix or collection procedures.
How should business units at very different stages be handled?
Each entity is assessed against the same framework, which makes scores comparable. The benchmark locates gaps between entities and against previous exercises. A cross-cutting roadmap consolidates action plans without duplicating shared workstreams.
Does the postponement of some deadlines change the value of the assessment?
The timetable has shifted, not the content of the effort. Double materiality, data ownership and the audit trail remain the long workstreams. The extra time is precisely there to address them with a costed trajectory.
Do respondents need technical sustainability expertise?
The questions cover steering and control practices, not the calculation of an emission factor. Collaborative mode allows specialised questions to be routed to the right contributor, internally or within a subsidiary.
Where is the data hosted?
In France, with OVH, backed up at Scaleway. No transfer outside the European Union. The AI models used can be selected, including from European providers.