Observed arrival · 2026-11-06
Aune’s source-linked CSRD barometer
Aune compares sustainability disclosures from CAC 40 companies across ESRS indicators, linking figures to their source reports.
- For
- CSRD teams and sustainability advisers benchmarking peers
- Worth noticing
- Aune says its materiality grid comes from manual readings of 1,355 impacts, risks and opportunities across 34 companies.
Field notes
Aune says its comparison draws on 139 official reports from 34 CAC 40 companies, covering 2022–2025 and 20 indicators; it notes that coverage varies by indicator. Its materiality grid is based on manual readings of each report’s impacts, risks, and opportunities, while the company-level chart counts reported IROs rather than weighting their severity. A separate “Audit blanc” feature is labeled beta and says draft files are checked in the browser without leaving the user’s computer.
Observed signals
Read the marks
Editorial observations of this landing page, not a rating.
One card from the complete issue