CSRD Report Reviews
Extracted ESRS disclosure requirement content from European CSRD annual reports (FY2024). Browse by ESRS topic to compare how companies report on each disclosure requirement.
Insights
View all →Current financial effects
Almost no companies disclose the current-period financial effects of sustainability risks. Of those that do, most conclude there are none.
Expenditure on action plans
Environmental action plans often include monetary figures. Social action plans rarely do, even though the standards expect disclosure of any significant expenditure.
Drawing a conclusion on climate resilience
Many companies run scenario analysis but never translate it into a conclusion. The strongest disclosures connect resilience to the financial statements or to specific actions.
What climate scenario analysis looks like in practice
80% of companies name at least one reference scenario. IPCC physical pathways paired with IEA transition pathways is the dominant pattern, with a few novel choices worth borrowing.
ESRS Topics
Environmental
Social
Companies (87)
View all →| Company | Country | Auditor | Material Topics |
|---|---|---|---|
| 74Software | France | ACA Nexia & Forvis Mazars | ESRS 2E1E5S1S4G1EU Taxonomy |
| AMAG Austria Metall | Austria | EY | ESRS 2E1E2E4E5S1S2G1 |
| Acerinox | Spain | PwC | ESRS 2E1E3 |
| Amadeus IT | Spain | EY | ESRS 2E1S1G1 |
| Atos | France | Forvis Mazars | ESRS 2E1E2E3E4E5S1S2S3G1 |
| BASF | Germany | Deloitte | ESRS 2E1E2E3E4E5S1S2S3G1 |
| BBVA | Spain | EY | ESRS 2E1S1S4G1 |
| BMW Group | Germany | PwC | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Banco Sabadell | Spain | KPMG | ESRS 2E1S1S4G1 |
| Banque Internationale à Luxembourg | Luxembourg | ESRS 2E1S1S4G1 | |
| Barco | Belgium | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Bechtle | Germany | Deloitte | ESRS 2E1E5S1G1 |
| Beiersdorf AG | Germany | ESRS 2E1E2E3E4E5S1S2S3S4G1 | |
| CD PROJEKT | Poland | Grant Thornton | ESRS 2E1S1G1 |
| Capgemini | France | Forvis Mazars | ESRS 2E1S1G1 |
| Cementir Holding | Netherlands | PwC | ESRS 2E1E2E3E5S1G1 |
| Covestro | Germany | KPMG | ESRS 2E1E2E3E5S1S2S3G1 |
| Crayon Group Holding | Norway | Deloitte | ESRS 2E1E5S1S2G1 |
| DSB | Denmark | EY | ESRS 2E1E2E4E5S1S2S3S4G1 |
| Danica Pension | Denmark | Deloitte | ESRS 2E1E4S1S4G1 |
| Danone | France | Forvis Mazars | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Demant | Denmark | PwC | ESRS 2E1S1S2S3G1 |
| Digia | Finland | EY | ESRS 2E1S1G1 |
| EVN AG | Austria | ESRS 2E1E2E3E4E5S1S2S3S4G1 | |
| Embla Medical | Iceland | ESRS 2E1S1G1 | |
| Eni | Italy | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Equinor | Norway | EY | ESRS 2E1E2E4E5S1S2S3G1 |
| Eramet | France | KPMG & Grant Thornton | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| F Secure | Unknown | Unknown | ESRS 2E1S1S4G1 |
| Frequentis | Austria | BDO | ESRS 2E1E5S1S2S4G1 |
| Fuchs Petrolub | Germany | ESRS 2E1E2E3E4E5S1S2S3S4G1 | |
| GN Store Nord | Denmark | PwC | ESRS 2E1E2E5S1S2S4G1 |
| Gjensidige Forsikring | Norway | Deloitte | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| HELLENiQ ENERGY Holdings | Greece | EY | ESRS 2E1E2E3E4E5S1S3S4G1 |
| HUGO BOSS | Germany | ESRS 2E1E2E3E4E5S1S2S3G1 | |
| Heineken | Netherlands | Deloitte | ESRS 2E1E3E5S1S4 |
| Hilti | Liechtenstein | ESRS 2E1E5S1S2G1 | |
| KRONES | Germany | ESRS 2E1E3E5S1S2G1 | |
| KomerÄnà banka as | Unknown | Unknown | ESRS 2E1S1S4G1 |
| Kone | Finland | EY | ESRS 2E1S1S2S4G1 |
| Lectra | France | PwC | |
| Leonardo | Italy | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Leroy Merlin España | Spain | ESRS 2E1E5S1S2S3S4G1 | |
| Lundbeck | Denmark | PwC | ESRS 2E1E2E5S1S2S3S4G1 |
| Mapfre | Spain | KPMG | ESRS 2E1S1G1 |
| Modern Times Group MTG | Unknown | Unknown | ESRS 2E1S1G1 |
| NNIT | Denmark | EY | ESRS 2E1S1S4G1 |
| Neste | Finland | KPMG | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Netcompany | Unknown | Unknown | ESRS 2E1S1G1 |
| Norsk Hydro | Norway | KPMG | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Novabase SGPS | Portugal | EY | ESRS 2S1S4G1 |
| Novartis | Switzerland | ESRS 2E1E3E4E5S1S2S3S4G1 | |
| Novo Nordisk | Denmark | Deloitte | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Nykredit | Denmark | EY | ESRS 2E1S1S4G1 |
| OMV | Austria | KPMG | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Pandora | Denmark | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| QT Group | Finland | KPMG | ESRS 2S1S2G1Entity-specific: Data Protection |
| RHI Magnesita | Netherlands | PwC | ESRS 2E1S1 |
| Randstad | Netherlands | Deloitte | ESRS 2E1S1G1 |
| Repsol | Spain | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Rheinmetall | Germany | Deloitte | ESRS 2E1E2S1S4G1 |
| Roche | Switzerland | ESRS 2E1E2E3S1S2S4G1 | |
| Royal Schiphol | Netherlands | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| SAP | Germany | BDO | ESRS 2E1S1G1 |
| SOLVAY | Belgium | EY | ESRS 2E1E2E3E5S1S2S3G1 |
| SSAB | Sweden | EY | ESRS 2E1S1G1 |
| Saab | Sweden | PwC | ESRS 2E1S1G1 |
| Salzgitter | Germany | EY | ESRS 2E1S1G1 |
| Sanofi | Unknown | Unknown | ESRS 2E1E2E4E5S1S2S4G1 |
| Siili Solutions | Finland | KPMG | ESRS 2E1S1G1 |
| Sopra Steria | France | ACA Nexia & Saint Front | ESRS 2E1E5S1S3S4G1 |
| Stellantis | Netherlands | Deloitte | ESRS 2E1S1 |
| Stora Enso | Finland | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| TAG Immobilien | Germany | ESRS 2E1E5S1S2 | |
| TKH | Netherlands | EY | ESRS 2E1E2E3S1S2G1 |
| TeamViewer | Germany | PwC | ESRS 2E1E2E3E5S1S2S3G1 |
| Teleperformance | France | PwC | ESRS 2E1S1S3S4G1 |
| Tietoevry | Finland | Deloitte | ESRS 2E1S1G1 |
| TotalEnergies | France | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Tryg | Denmark | PwC | ESRS 2E1E5S1S4G1 |
| Ubisoft | France | Forvis Mazars | ESRS 2E1E2E3E5S1S2S3S4G1 |
| Vapaus | Finland | ||
| Veolia | France | KPMG & EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Vestas | Denmark | Deloitte | ESRS 2E1E3E4E5S1S2S3G1 |
| Virdien | France | EY | ESRS 2E1S1G1 |
| WithSecure | Finland | PwC | ESRS 2E1S1S4G1 |
| Ørsted | Denmark | PwC | ESRS 2E1E4E5S1S2S3G1 |