What this research series is
Every sector report in this series follows the same method: we take every publicly available CSRD sustainability disclosure from a defined sector, extract and systematically compare what companies actually reported, and publish the findings, without survey data, without self-reporting, without questionnaires.
The result is a ground-level picture of how CSRD is landing in practice: which topics companies treat as material, how credible their transition plans are, where Scope 3 measurement breaks down, and which disclosures are genuinely useful versus those that comply in form but not in substance.
Each report covers a specific sector and stands alone. The findings across sectors, taken together, point to something consistent: the first mandatory CSRD cycle has not produced uniform disclosure. It has produced a split - between companies whose reports function as operational management tools and those that acknowledge, in plain language, that no transition plan exists.
Download your sector report
(Click on the relevant link below - no registration required)
More sectors are coming
We are expanding this series across all 13 SASB industry sectors covered in the KEY ESG CSRD Reports Library. Each new report follows the same methodology and will be published as the analysis is completed.
What this research series is
Every sector report in this series follows the same method: we take every publicly available CSRD sustainability disclosure from a defined sector, extract and systematically compare what companies actually reported, and publish the findings, without survey data, without self-reporting, without questionnaires.
The result is a ground-level picture of how CSRD is landing in practice: which topics companies treat as material, how credible their transition plans are, where Scope 3 measurement breaks down, and which disclosures are genuinely useful versus those that comply in form but not in substance.
Each report covers a specific sector and stands alone. The findings across sectors, taken together, point to something consistent: the first mandatory CSRD cycle has not produced uniform disclosure. It has produced a split - between companies whose reports function as operational management tools and those that acknowledge, in plain language, that no transition plan exists.
Download your sector report
(Click on the relevant link below - no registration required)
More sectors are coming
We are expanding this series across all 13 SASB industry sectors covered in the KEY ESG CSRD Reports Library. Each new report follows the same methodology and will be published as the analysis is completed.
