EFRAG portal offers glimpse into ESRS disclosures
EFRAG has launched its “State of Play 2025” portal, offering an interactive and data-rich look at the first wave of sustainability reporting under the European Sustainability Reporting Standards (ESRS), mandated by the Corporate Sustainability Reporting Directive (CSRD). The analysis covers 656 sustainability statements issued between January and April 2025, representing early insights into how companies are implementing this new reporting regime.
Key findings include broad recognition of climate (E1), workforce (S1), and business conduct (G1) topics as material, with nearly all companies reporting on these areas. However, other areas (such as biodiversity, internal carbon pricing, and community impacts) have less attention. Roughly 10% of companies decided that all ten topical standards are material for their operations. Report lengths varied widely, averaging 115 pages, with financial institutions typically producing longer disclosures.
Lacking XBRL reports , EFRAG employed a bespoke Generative AI engine to extract insights, supported by a bespoke quality assurance process. Prompts were tested and refined against a representative sample of 50 reports, with just 11 questions ultimately passing a defined accuracy threshold. The results form the basis of the insights now publicly accessible through the new statistics dashboard.
With the European Single Access Point (ESAP) set to start to go live in 2027, future ESRS filings will be centrally available in a machine-readable, structured format before too long, eliminating the need for ad hoc data scraping and vastly improving accessibility, consistency, and analytical power across the EU’s sustainability landscape.
Explore the portal and full report here.
