1、Data,ethics,planetary boundaries:the new CSR challenges in the age of AICSR Barometer 2025-4theditionWavestone CSR Barometer 20252SummaryIntroductionIntroduction03EditorialsEditorials04Key takeawaysKey takeaways05MethodologyMethodology06Chapter 01Chapter 01CSR in transition:between strategic impulse

2、,business activation,and persistent hurdles07Chapter 02Chapter 02ESG data:a lever for strategy,a test for operations18Chapter 03AI and CSR:potential to harness,impacts to manage29Glossary41Acknowledgements42Wavestone CSR Barometer 2025Wavestone CSR Barometer 20253IntroductionAI and ESG Data:strategi

3、c forces at the heart of CSR transformationSince its first edition,Wavestones CSR Barometer has explored the major dynamics of sustainable transformation in French companies.After analyzing the integration of CSR into corporate strategies,its transformative potential,and the impact of regulationspar

4、ticularly the CSRD directiveon business models,this fourth edition,produced for the first time in partnership with ORSE,broadens the scope of analysis to the European level(France,United Kingdom,Germany)and highlights the structural levers of CSR in the era of artificial intelligence.This edition fo

5、cuses on three main areas:1.The CSR transition,between strategic impetus,business activation and persistent hurdles.The barometer reveals a growing trend toward the integration of CSR into key business and corporate functions,driven by committed management teams but still hampered by limited resourc

6、es and unevenly distributed expertise across sectors.2.ESG data,which is becoming an essential strategic lever but raises major operational challenges.The report highlights the fragmentation of ESG tools and disparities in integration across Europe,and emphasizes the importance of robust governance