Introduction

Our reference data site is divided into 2 sections: CSRD and OSMA Backtest Library. If you have any questions on this data, Contact Us

CSRD

This section provides sectoral benchmarks required in Step A of a CSRD double materiality assessments.

EFRAG's para 68 guidance makes it clear that organisations must assess the context in which they operate. Specifically:

"The undertaking develops an overview of its activities and business relationships, the context in which these take place, and an understanding of its key affected stakeholders. This overview provides key inputs to identify the undertaking's IROs."

EFRAG's para 74 guidance makes it clear that organisations must assess the context in which they operate. Specifically:

"It is equally important for the undertaking to consider entity-specific sustainability matters not covered in that list, if any."

But let's be honest, no single person, even an "industry expert", can fully grasp every material subtopic across an entire sector from the past year.

Feel free to use these insights in your CSRD reporting - just credit Mettle Capital. And if you would like IRO-specific information for your sector or organisation please drop us a line.

OSMA Backtest Library

A backtest is a well-established method of testing a predictive model on historical data. In this case, we are testing how well Mettle’s open source intelligence approach predicts the actual results of a company’s published double materiality assessment. We use Mettle data from 2023 and 2024 and compare the results against annual reports from those years. Initial testing suggest an 80% accuracy. It also suggests that some published DMAs could be improved.