EFRAG publishes 2026 ESRS reporting benchmark report
EFRAG publishes 2026 ESRS reporting benchmark report
EFRAG has released its 2026 State of Play Report, analysing 905 assured financial year 2025 sustainability statements prepared in accordance with the European Sustainability Reporting Standards (ESRS).
ESRS reporting practices remain largely consistent in the second year of application, with Climate Change (E1), Own Workforce (S1), and Business Conduct (G1) continuing to be the most commonly identified material topics.
Most companies (82%) updated their Double Materiality Assessments, and almost two-thirds adopted a hybrid assessment approach.
Climate reporting is advancing, with more companies disclosing Climate Transition Plans (69%, up from 55%) and setting 1.5°C-aligned decarbonisation targets (57%).
Sustainability is becoming increasingly embedded in corporate strategy, although companies typically set measurable targets for only about half of their identified material topics. Nearly two-thirds link sustainability performance to executive remuneration.
Reporting quality continues to mature, with sustainability statements becoming shorter and more focused.
Social and governance disclosures are also strengthening, including widespread reporting on human rights policies, gender pay gaps, and the use of ESG criteria in supplier selection.
The State of Play Report is available at the link.
ESRS reporting practices remain largely consistent in the second year of application, with Climate Change (E1), Own Workforce (S1), and Business Conduct (G1) continuing to be the most commonly identified material topics.
Most companies (82%) updated their Double Materiality Assessments, and almost two-thirds adopted a hybrid assessment approach.
Climate reporting is advancing, with more companies disclosing Climate Transition Plans (69%, up from 55%) and setting 1.5°C-aligned decarbonisation targets (57%).
Sustainability is becoming increasingly embedded in corporate strategy, although companies typically set measurable targets for only about half of their identified material topics. Nearly two-thirds link sustainability performance to executive remuneration.
Reporting quality continues to mature, with sustainability statements becoming shorter and more focused.
Social and governance disclosures are also strengthening, including widespread reporting on human rights policies, gender pay gaps, and the use of ESG criteria in supplier selection.
The State of Play Report is available at the link.