Benchmarking Impacts, Risks, and Opportunities (IROs) Disclosed in CSRD Reports
Datamaran’s IRO Benchmark capabilities enable you to analyse and compare the Impacts, Risks, and Opportunities (IROs) disclosed in CSRD reports across your selected peer group or industry leaders. This allows you to assess how your organisation’s disclosures align with market practices and emerging standards.
How to Run an IRO Benchmark Analysis
To generate your IRO benchmark and explore how your peers are disclosing IROs, follow these steps:
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Navigate to the Benchmark module.
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If this is your first analysis, click Get started. Otherwise, click Create new from the menu next to your existing analysis name.
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Enter a name for your analysis.
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Select the companies you wish to benchmark against.
Note: Results are based only on the specific companies you select, provided they publish a CSRD-compliant or CSRD-aligned report. See What's included in CSRD report coverage below.
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Click Save & Run analysis to begin generating your benchmark.

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Once complete, a chart will display, visualising how your ESG disclosures compare to those of your selected peers.
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Navigate to the IRO tab. This section presents a table showing which companies have disclosed Risks, Opportunities, and Positive or Negative Impacts by ESRS topic and entity-specific topics, relative to your latest CSRD report (if available). The numbers reflect the IROs available for each ESRS topic and all entity-specific topics.
Note: If your company has not yet published a CSRD report, the first column will appear blank.
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Click on any ESRS or entity-specific topic in the table to dive deeper into your IROs and see how they align with peer disclosures. Use filters to refine your view as needed. When available, the ESRS sub-topic will be shown under the IRO statement.

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Click the report icon next to a disclosure to view the original mention within the context of the company’s report.

What's included in CSRD report coverage
IRO benchmarks draw from two types of CSRD reports:
- CSRD-compliant reports: mandatory Wave One filings published by companies in scope of CSRD
- CSRD-aligned reports: voluntary reports from companies that report in alignment with CSRD without being mandated to do so
Both integrated annual reports and standalone sustainability reports are included, provided the IROs are disclosed in a clear, structured format (for example, a dedicated IRO table or DMA summary) and mapped to ESRS topics. IROs that would require interpretation from narrative text are not collected.