AIZEN collaborated with a Big4 firm to evaluate whether ESG evidence traceability could be automated at assurance-grade quality using only publicly available data. The pilot analyzed 211 ESG claims across ESRS E1–S1 topics. Results showed only 3.8% of claims were verifiable using public data, while 91.5% required internal sources and 4.3% needed clarification. This exposes a major traceability gap facing companies under CSRD.

ESMA's 2025 fact-finding report reveals that 54% of companies lack evidence for excluding non-material ESG topics. 30% failed to disclose data inputs. AIZEN’s own analysis confirms the issue: only 5% of ESG claims across sustainability reports are backed by public evidence. One case showed a declared material topic with just 2 of 497 claims related to it.