ESG data, ethics, planetary boundaries: the new challenges of CSR in the age of AI
Published October 23, 2025
- Sustainability
Key takeaways
- Operationalizing CSR depends on strong leadership, active business engagement, and dedicated means: nearly 80% of respondents believe that CSR is given greater consideration in corporate governance than in previous years
- Structuring ESG data is a prerequisite for achieving sustainable performance: more than 3 out of 4 companies plan to invest in tools for ESG data management in the short-term
- Artificial intelligence is making its way into CSR departments: 74% of companies surveyed say their CSR department is involved in discussions on the ethical and sustainable use of generative AI
For its 4th year, we have released the CSR barometer in collaboration with ORSE (opens in a new tab), conducted for the first time in three European countries (France, Germany, United Kingdom). This edition highlights the growing integration of CSR into corporate governance, the strategic role of ESG data, and the rapid rise of artificial intelligence usage, with one imperative: to master its environmental, social, and ethical impacts.
CSR: between strategic impulse, business activation, and persistent hurdles
CSR is now central to management: 91% of respondents confirm that a structured CSR policy is integrated into their long-term strategy, and 82% believe it now influences investments, products, and business models. The effects are already measurable, with 89% reporting positive environmental and social impacts.
Engagement across functions is increasing (notably Procurement, HR, and Strategy), with notable improvements in Finance, IT, and Supply Chain in France. However, French respondents are more likely to identify barriers to operationalizing CSR than their British and German counterparts: 55% of French respondents cite a lack of human resources and time as a major obstacle, compared to 42% of respondents in the United Kingdom and Germany.
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91% of respondents confirm that a structured CSR policy is integrated into their long-term strategy.
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82% believe it now influences investments, products, and business models.
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CSR is no longer on the sidelines of organizations. Driven by strengthened leadership, it is becoming a true driver of transformation. Now is the time for strategic and operational alignment—with clear objectives, adequate resources, and robust data governance.
ESG data governance: a strategic lever, yet still an operational challenge
The measurement of sustainable performance has emerged as the primary driver for collecting ESG data, ahead of compliance, as showcased in our panorama of environmental management tools. In practice, however, systems remain fragmented: 62% of companies use multiple tools for carbon data (and 59% for other environmental data). Three major obstacles hinder utilization: limited integration of tools (51%), insufficient resources (46%), and data quality/homogeneity (45%).
Nevertheless, ESG data governance is taking shape, especially in France, where 52% of organizations already have dedicated governance structures. Collaboration between CSR and Digital departments is becoming critical to define ESG IT master plan and ensure reliable data control.
AI and CSR: potential to harness, impacts to manage
AI use cases supporting CSR are spreading rapidly: 59% of organizations are already leveraging it for ESG measurement and communication (data collection/structuring, automated summary drafting, analysis/modeling/visualization, awareness, and training).
The involvement of CSR departments is a game changer: when they are made accountable for generative AI, the environmental criterion is included in 76% of AI project decisions, and 77% of companies report having a precise understanding of the environmental footprint of their AI use. This accountability also helps prevent psychosocial risks: 75% of the concerned companies have identified such risks, mainly related to employment, professional recognition, decision transparency, and the learning burden.
There remains a challenge of familiarization: while 66% believe that at least half of employees understand the issues surrounding generative AI, only 55% use it judiciously, with France showing a relative lag (37%), as shown in the Global AI survey 2025. While nearly 90% of British and German companies have their CSR departments contribute to reflections on ethical and sustainable use of generative AI, this engagement remains below 50% in French companies.
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59% of organizations are already leveraging it for ESG measurement and communication.
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the environmental criterion is included in 76% of AI project decisions.
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only use Generative AI judiciously.
Despite the ESG backlash, sustainability leaders are staying the course and mobilizing to strengthen the robustness of non-financial performance measurement in companies. The impact of AI is now at the heart of ESG data: we must maximize its benefits while managing ethical, environmental, and psychosocial risks.
Methodology
359 respondents (CSR Directors/Managers, ESG Performance, ESG Data) in France, the United Kingdom, and Germany were surveyed from May to July 2025. Respondents represented various sectors (industry, financial services, transport/services, retail/B2C, public sector, energy, consulting) and organizations of different sizes.
Many thanks to Géraldine Fort, Lydie Recorbet, Louise Chochod, Honorine Conseil and Lara Noussair who contributed to this barometer.
In addition, Wavestone and ORSE would like to thank all the participants who responded to the questionnaire that forms the basis of this edition of the CSR Barometer.
