Disclosure Gap Analysis: Industry Dashboard

Visualize and benchmark the alignment of financial (10-K) and sustainability (CSR/ESG) disclosures across sectors. Includes sector heatmaps, topic-level gap matrices, peer benchmarking, and actionable closure tracking[3][4][8][9].
Avg. Alignment (S&P 500)
61%
Overlap of material topics in 10-K vs. CSR (2025)
CSRD/ESRS Gaps Closed
47%
EU firms, 2025 (vs. 2023 baseline)[3][4]
Top Gap Type
Quantitative
Data and metrics most frequently missing
Best Sector
Finance
72% avg. alignment (2025)
Worst Sector
Mining
34% avg. alignment (2025)
Avg. Time to Close Gaps
14 mo
From gap ID to closure (2024-2025)
Sectoral Disclosure Gap Heatmap
Relative gap scores by sector and disclosure topic (higher = more gaps).
Topic-Level Gap Matrix (10-K vs. CSR/ESG)
Topic10-K CoverageCSR/ESG CoverageFull GapPartial GapAligned
Climate Risk63%98%18%37%45%
GHG Emissions29%97%46%25%29%
Biodiversity12%61%54%34%12%
Human Rights22%86%38%40%22%
Supply Chain38%82%32%30%38%
Double Materiality6%42%71%23%6%
Forward-Looking Targets17%74%41%42%17%
Peer Benchmarking: Gap Closure Progress (2023-2025)
Median % of identified gaps closed by sector, 2023-2025[8][9].
Gap Type Breakdown (2025, All Sectors)
Distribution of gap types across all gap analyses (quantitative, qualitative, process, governance, disclosure).
Disclosure Omission Tracker (CSRD/ESRS, 2025)
Top reasons for disclosure omissions by sector and topic.
Gap Closure Timeline: Median Months to Close by Gap Type
Time to closure for data, process, governance, and disclosure gaps (2024-2025).
Note: Data reflects industry, regulatory, and sectoral analyses as of May 2025.

Disclosure Gap Analysis: Industry Dashboard