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)
| Topic | 10-K Coverage | CSR/ESG Coverage | Full Gap | Partial Gap | Aligned |
|---|---|---|---|---|---|
| Climate Risk | 63% | 98% | 18% | 37% | 45% |
| GHG Emissions | 29% | 97% | 46% | 25% | 29% |
| Biodiversity | 12% | 61% | 54% | 34% | 12% |
| Human Rights | 22% | 86% | 38% | 40% | 22% |
| Supply Chain | 38% | 82% | 32% | 30% | 38% |
| Double Materiality | 6% | 42% | 71% | 23% | 6% |
| Forward-Looking Targets | 17% | 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.