EFRAG has released a study of 905 EU companies' 2025 sustainability statements, all of which were preparer in line with the European Sustainability Reporting Standards (ESRS).
Key findings:
- E1 Climate Change (99%), S1 Own Workforce (99%), and G1 Business Conduct (95%) were the most frequently identified material topics for disclosure
- Most (82%) companies updated their double materiality assessments, and 67% combined top-down and bottom-up methodologies
- Number of companies disclosing a climate transition plan increased from 55% in 2024 to 69% last year
- The average length of a sustainability statement decreased from 115 to 95 pages
Companies:EFRAG
