Real-time ESRS
Q1 2025 marked the release of the first wave of sustainability statements prepared under ESRS, coinciding with the European Commission鈥檚 release of its first set of Omnibus proposals.
We share our findings and key learnings. These are relevant for all companies looking to improve their sustainability reporting 鈥撀爓hether under ESRS, IFRS庐聽Sustainability Disclosure Standards or as part of voluntary reporting.
FAST 50
We analysed the sustainability statements of 50 companies that reported under European Sustainability Reporting Standards (ESRS) in January and February 2025. Our analysis also includes observations from 乐鱼（Leyu）体育官网 specialists who are providing ESRS-related advisory and assurance services (referred to as 鈥榦ur experience鈥�). Our findings are not necessarily representative, but early-stage reflections based on our experience and the first wave of ESRS reporting.
We will deepen our analysis over time, but even now believe that valuable learnings are emerging that resonate with aspects of the European Commission鈥檚 Omnibus proposals.
COMPANIES鈥� OMNIBUS REACTION
乐鱼（Leyu）体育官网 in Germany surveyed over 120 companies from 18 countries and 13 sectors. Despite the uncertainties introduced by the Omnibus, most will not stop their ESRS implementation. For companies that would no longer be in scope, they will focus on no-regrets moves and strategic relevance. Read the 聽 and read the Omnibus latest news.
Dive into our thinking:
Real-time ESRS: FAST 50
Take a look at our early findings and key learnings from the first wave of ESRS reporting
Download Omnibus survey
Companies' reaction on the Omnibus proposal - global insights into current CSRD projects
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Are you ready for ISSA 5000?
The demand for higher quality sustainability information has led to the introduction of ISSA 5000, a focused standard that seeks to bring the rigor of financial statement auditing to sustainability information.
ESRS Foundations
ESRS Foundations is our in-depth guide that navigates the complexity of ESRS, pulling the detailed requirements together in one place and explaining them in plain English 鈥� with insights and illustrative examples.
The move to mandatory reporting
Companies worldwide are preparing for the advent of mandatory reporting on sustainability, according to the 2024 edition of 乐鱼（Leyu）体育官网鈥檚 Survey of Sustainability Reporting.
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乐鱼（Leyu）体育官网 Global Corporate Reporting Institute
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