{"id":1593,"date":"2025-07-24T08:12:23","date_gmt":"2025-07-24T07:12:23","guid":{"rendered":"https:\/\/cleeritesg.com\/?p=1593"},"modified":"2025-07-24T08:20:56","modified_gmt":"2025-07-24T07:20:56","slug":"efrag-2025-state-of-play-insights-from-656-esrs-reports-issued-in-2025","status":"publish","type":"post","link":"https:\/\/cleeritesg.com\/index.php\/2025\/07\/24\/efrag-2025-state-of-play-insights-from-656-esrs-reports-issued-in-2025\/","title":{"rendered":"EFRAG 2025 State of Play: insights from 656 ESRS reports issued in 2025"},"content":{"rendered":"

En svensk \u00f6vers\u00e4ttning f\u00f6ljer nedan.<\/em><\/p>\n

The “EFRAG 2025 State of Play” report released yesterday 23\/7, offers valuable key insights from 656 ESRS sustainability statements issued in 2025.<\/p>\n

The report aims to inform preparers, regulators, and other stakeholders as Europe transitions to a more transparent and accountable sustainability reporting landscape.<\/p>\n

It highlights that while many companies have taken significant steps, consistent and comparable reporting is still evolving.<\/p>\n

In other words, we are still learning and improving.<\/p>\n

Here are some of the key insights, in short:<\/p>\n

The average length of sustainability statements is 115 pages, the median is 100, the longest statement has ~440 pages and the shortest ~25 pages. Only ~25% of preparers\u2019 statements have fewer than 70 pages.<\/p>\n

Southern EU countries (e.g., Spain and Italy) have longer statements, while Nordics (e.g., Sweden, Norway and Denmark) have shorter statements on average.<\/p>\n

When engaging with preparers, the EFRAG Secretariat noted two factors that could potentially drive this trend:<\/p>\n

    \n
  1. Cultural habits: preparers tend to align with average length of their financial statements; and<\/li>\n
  2. Peer comparisons: northern EU preparers align with peers\u2019 writing styles.<\/li>\n<\/ol>\n

    Data point-level disclosures vary extensively, e.g., content and use of tables and clear labelling of datapoints.<\/p>\n

    Clear and structured descriptions provided for each IRO facilitates understanding of their relevance and implications.<\/p>\n

    Nearly all preparers (97%) engage internal stakeholders (mainly employees) as part of their DMA, confirming the reliance of internal input, followed by other primarily business-related stakeholders such as Clients (~70%); Suppliers (~65%) and Investors (~60%). Engagement with broader societal stakeholders is less common.<\/p>\n

    Three topical standards are material for nearly all preparers: E1 (98%), S1 (99%) and G1 (93%).<\/p>\n

    Other frequently reported topical standards include: E5 (65%), S2 (63%) and S4 (68%).<\/p>\n

    Some are less frequently cited as material, such as E3 (33%) and S3 (30%).<\/p>\n

    Once again, the regional patterns continue, with Southern EU countries reporting more material topical standards than Nordic peers (e.g., Spain: 7, France: 7, Italy: 7 vs. Norway: 6, Finland: 6, Denmark: 6).<\/p>\n

    55% of preparers claim to have a Transition plan for climate change mitigation (CTP), but clear disclosure of all the CTP elements (as per draft IG4) is not yet highly detailed and standardized across preparers, hindering comparability. Only a few preparers fully explain the CTP components outlined in draft IG4, indicating a gap between formal declaration and meaningful disclosure.<\/p>\n

    Adoption of Transition plan for climate change mitigations is higher in Northern and Western Europe (e.g., Netherlands: 73%, Sweden: 69%, Denmark: 69%).<\/p>\n

    While ~70% of preparers commit to limiting warming to below 1.5\u00b0C for their Scope 1 & 2 emissions, only ~40% of these extend this target to include Scope 3 emissions.<\/p>\n

    60% of preparers reported that their climate targets have been validated by SBTi (Science-Based Targets Initiative)<\/p>\n

    Only ~30% of preparers across all sectors report biodiversity metrics, among those, the amount of metrics disclosed on average is low (~4 metrics each).<\/p>\n

    Disclosure is higher in France (49%), Sweden (44%), Austria (44%), and the Netherlands (39%) and lower uptake observed in Italy (18%) and Germany (23%).<\/p>\n

    S1: Most preparers declare providing adequate wages, but with limited contextual information provided. While most preparers still present Health & Safety policies separately from their actions and performance data, some preparers have started to link policies with actions and metrics and outcomes clearly.<\/p>\n

    S2: While many preparers still report human rights policies regarding their Value Chain at a high level, some are starting to operationalise them through supplier actions, ESG onboarding, and grievance mechanisms to enable consistent oversight<\/p>\n

    S3: The affected communities disclosures demonstrate a growing effort to track and communicate social value creation, particularly through impact-focused initiatives linked to partnerships, or core business.<\/p>\n

    S4: Consumer impact disclosures often reflect reputational priorities, emphasising purpose-led branding, consumer trust, or themes related to well-being.<\/p>\n

    You can download the full report and access EFRAG\u2019s portal here:<\/p>\n

    https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-launches-esrs-statistics-and-report-portal-on-the-2025issued-esrs-sustainability-statements?ct=AAAAAhQFEQFzFAIGABEFZW1haWwGAQgI9BEBZQgI9BECc3QRFjY4ODBlMjdiNzVhNGI3NDE1Nzk5MTARAWwRBTU2OTY1EQFjFAEOAggI9A%253D%253D<\/a><\/p>\n

    Stay tuned for more CSRD, ESRS and VSME insights on our LinkedIn page >><\/a><\/p>\n

    —SVENSK \u00d6VERS\u00c4TTNING—<\/strong><\/p>\n

    Rapporten “EFRAG 2025 State of Play” som sl\u00e4pptes ig\u00e5r, 23\/7, erbjuder v\u00e4rdefulla insikter fr\u00e5n 656 ESRS-h\u00e5llbarhetsrapporter som utf\u00e4rdades under 2025.<\/p>\n

    Rapporten syftar till att informera f\u00f6retag, tillsynsmyndigheter och andra intressenter i takt med att Europa \u00f6verg\u00e5r till ett mer transparent och ansvarsfullt h\u00e5llbarhetsrapporteringslandskap.<\/p>\n

    Den belyser att \u00e4ven om m\u00e5nga f\u00f6retag har tagit betydande steg, s\u00e5 utvecklas konsekvent och j\u00e4mf\u00f6rbar rapportering fortfarande.<\/p>\n

    Med andra ord, vi l\u00e4r oss fortfarande och f\u00f6rb\u00e4ttrar.<\/p>\n

    H\u00e4r \u00e4r n\u00e5gra av de viktigaste insikterna, i korthet, \u00f6versatta till svenska av Cleerit (inofficiell \u00f6vers\u00e4ttning):<\/p>\n

    Den genomsnittliga l\u00e4ngden p\u00e5 h\u00e5llbarhetsrapporter \u00e4r 115 sidor, medianen \u00e4r 100, den l\u00e4ngsta rapporten har ~440 sidor och den kortaste ~25 sidor. Endast ~25 % av rapporterna har f\u00e4rre \u00e4n 70 sidor.<\/p>\n

    L\u00e4nder i s\u00f6dra EU (t.ex. Spanien och Italien) har l\u00e4ngre rapporter, medan de nordiska l\u00e4nderna (t.ex. Sverige, Norge och Danmark) har kortare rapporter i genomsnitt.<\/p>\n

    Vid utbyte av information med de som f\u00f6rberett rapporterna noterade EFRAG-sekretariatet tv\u00e5 faktorer som potentiellt skulle kunna driva denna trend:<\/p>\n

      \n
    1. Kulturella vanor: f\u00f6retag tenderar att anpassa sig till den genomsnittliga l\u00e4ngden p\u00e5 sina finansiella rapporter; och<\/li>\n
    2. J\u00e4mf\u00f6relser med liknande bolag: f\u00f6retag i norra EU anpassar sig till liknande bolags s\u00e4tt att skriva.<\/li>\n<\/ol>\n

      Upplysningar p\u00e5 datapunktsniv\u00e5 varierar kraftigt, t.ex. inneh\u00e5ll och anv\u00e4ndning av tabeller och tydlig m\u00e4rkning av datapunkter.<\/p>\n

      Tydliga och strukturerade beskrivningar f\u00f6r varje IRO underl\u00e4ttar f\u00f6rst\u00e5elsen av deras relevans och konsekvenser.<\/p>\n

      N\u00e4stan alla f\u00f6retag (97 %) engagerar interna intressenter (fr\u00e4mst anst\u00e4llda) som en del av sin v\u00e4sentlighetsanalys, vilket bekr\u00e4ftar att man f\u00f6rlitar sig p\u00e5 intern input.<\/p>\n

      D\u00e4refter f\u00f6ljer andra fr\u00e4mst aff\u00e4rsrelaterade intressenter, s\u00e5som kunder (~70 %); leverant\u00f6rer (~65 %) och investerare (~60 %).<\/p>\n

      Dialoger med bredare samh\u00e4llsintressenter \u00e4r mindre vanligt.<\/p>\n

      Tre \u00e4mnesstandarder \u00e4r v\u00e4sentliga f\u00f6r n\u00e4stan alla f\u00f6retag: E1 (98 %), S1 (99 %) och G1 (93 %).<\/p>\n

      Andra ofta rapporterade standarder inkluderar: E5 (65 %), S2 (63 %) och S4 (68 %).<\/p>\n

      Vissa citeras mindre ofta som v\u00e4sentliga, s\u00e5som E3 (33 %) och S3 (30 %).<\/p>\n

      \u00c5terigen ser man ett regionalt m\u00f6nster, d\u00e4r l\u00e4nder i s\u00f6dra EU rapporterar mer v\u00e4sentliga \u00e4mnesstandarder \u00e4n nordiska konkurrenter (t.ex. Spanien: 7, Frankrike: 7, Italien: 7 j\u00e4mf\u00f6rt med Norge: 6, Finland: 6, Danmark: 6).<\/p>\n

      55 % av f\u00f6retagen uppger att de har en \u00f6verg\u00e5ngsplan f\u00f6r klimatf\u00f6r\u00e4ndringsbegr\u00e4nsning (CTP), men tydlig redovisning av alla CTP-element (enligt utkastet till IG4) \u00e4r \u00e4nnu inte s\u00e4rskilt detaljerad och standardiserad mellan f\u00f6retagen, vilket hindrar j\u00e4mf\u00f6rbarheten.<\/p>\n

      Endast ett f\u00e5tal f\u00f6retag ger upplysningar om de CTP-element som beskrivs i utkastet till IG4 fullt ut, vilket indikerar ett avst\u00e5nd mellan formell och meningsfull rapportering.<\/p>\n

      Antagandet av \u00f6verg\u00e5ngsplaner f\u00f6r klimatf\u00f6r\u00e4ndringsbegr\u00e4nsningar \u00e4r h\u00f6gre i Nord- och V\u00e4steuropa (t.ex. Nederl\u00e4nderna: 73 %, Sverige: 69 %, Danmark: 69 %).<\/p>\n

      Medan ~70 % av f\u00f6retagen \u00e5tar sig att begr\u00e4nsa uppv\u00e4rmningen till under 1,5 \u00b0C f\u00f6r sina Scope 1- och 2-utsl\u00e4pp, ut\u00f6kar endast ~40 % av dessa detta m\u00e5l till att omfatta Scope 3-utsl\u00e4pp.<\/p>\n

      60 % av f\u00f6retagen rapporterade att deras klimatm\u00e5l har validerats av SBTi (Science-Based Targets Initiative).<\/p>\n

      Endast ~30 % av f\u00f6retagen inom alla sektorer rapporterar m\u00e4tv\u00e4rden f\u00f6r biologisk m\u00e5ngfald, bland dessa \u00e4r m\u00e4ngden m\u00e4tv\u00e4rden som redovisas i genomsnitt l\u00e5g (~4 m\u00e4tv\u00e4rden vardera). Rapporteringen \u00e4r h\u00f6gre i Frankrike (49 %), Sverige (44 %), \u00d6sterrike (44 %) och Nederl\u00e4nderna (39 %) och l\u00e4gre upptag observerats i Italien (18 %) och Tyskland (23 %).<\/p>\n

      S1: De flesta f\u00f6retag uppger att de tillhandah\u00e5ller tillr\u00e4ckliga l\u00f6ner, men med begr\u00e4nsad kontextuell information. Medan de flesta f\u00f6retag fortfarande presenterar h\u00e4lso- och s\u00e4kerhetspolicyer separat fr\u00e5n sina \u00e5tg\u00e4rder och resultatdata, har vissa f\u00f6retag tydligt b\u00f6rjat koppla policyer till \u00e5tg\u00e4rder, m\u00e4tv\u00e4rden och resultat.<\/p>\n

      S2: Medan m\u00e5nga f\u00f6retag fortfarande rapporterar policyer f\u00f6r m\u00e4nskliga r\u00e4ttigheter g\u00e4llande sin v\u00e4rdekedja p\u00e5 h\u00f6g niv\u00e5, b\u00f6rjar vissa oms\u00e4tta dem i praktiken genom leverant\u00f6rs\u00e5tg\u00e4rder, ESG-onboarding och klagom\u00e5lsmekanismer f\u00f6r att m\u00f6jligg\u00f6ra konsekvent tillsyn.<\/p>\n

      S3: Upplysningarna g\u00e4llande ber\u00f6rda samh\u00e4llen visar en v\u00e4xande anstr\u00e4ngning f\u00f6r att f\u00f6lja upp och kommunicera skapande av socialt v\u00e4rde, s\u00e4rskilt genom effektfokuserade initiativ kopplade till partnerskap eller k\u00e4rnverksamhet.<\/p>\n

      S4: Upplysningar om konsumentp\u00e5verkan \u00e5terspeglar ofta prioriteringar g\u00e4llande anseende och betonar syftesdrivet varum\u00e4rke, konsumentf\u00f6rtroende eller teman relaterade till v\u00e4lbefinnande.<\/p>\n

      Du kan ladda ner hela rapporten och f\u00e5 tillg\u00e5ng till EFRAGs portal h\u00e4r:<\/p>\n

      https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-launches-esrs-statistics-and-report-portal-on-the-2025issued-esrs-sustainability-statements?ct=AAAAAhQFEQFzFAIGABEFZW1haWwGAQgI9BEBZQgI9BECc3QRFjY4ODBlMjdiNzVhNGI3NDE1Nzk5MTARAWwRBTU2OTY1EQFjFAEOAggI9A%253D%253D<\/a><\/p>\n

      V\u00e4lkommen att f\u00f6lja oss p\u00e5 LinkedIn >><\/a> f\u00f6r mer information om CSRD, ESRS och VSME.<\/p>\n","protected":false},"excerpt":{"rendered":"

      En svensk \u00f6vers\u00e4ttning f\u00f6ljer nedan. The “EFRAG 2025 State of Play” report released yesterday 23\/7, offers valuable key insights from 656 ESRS sustainability statements issued in 2025. The report aims to inform preparers, regulators, and other stakeholders as Europe transitions to a more transparent and accountable sustainability reporting landscape. It highlights that while many companies […]<\/p>\n","protected":false},"author":1,"featured_media":1594,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,5],"tags":[],"class_list":{"0":"post-1593","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-csrd","8":"category-esrs","10":"post-with-thumbnail","11":"post-with-thumbnail-large"},"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/1593","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/comments?post=1593"}],"version-history":[{"count":2,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/1593\/revisions"}],"predecessor-version":[{"id":1600,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/1593\/revisions\/1600"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/1594"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=1593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=1593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=1593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}