A BWD Strategic resource
CSRD report reviews
ESRS disclosure analysis across hundreds of CSRD sustainability statements for FY2024. Browse by topic to see how companies interpret each disclosure requirement – or pull a single report apart, side by side with a peer.
Insights
View all →General
Value chain diagram gallery
53 value chain diagrams across 38 companies, extracted directly from the CSRD reports. Useful reference for how companies visualize their upstream and downstream value chain under SBM-1.
IRO heatmap
Material risks, opportunities, positive impacts and negative impacts identified by each company per ESRS topic in their SBM-3 disclosure. Filterable by industry or country to focus on a peer set.
Positive impacts: real vs reframed
Some companies list their own emission reductions as “positive impacts” in their materiality tables. Others identify genuine contributions – access to medicines, product substitution, community investment.
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.
How to deal with “current financial effects”
Anticipated financial effects disclosures can be deferred in the first year; current-period effects cannot. Most companies conclude there are none. BASF and Repsol are among the few that quantify specific effects and cross-reference the financial statements.
Auditor opinions: clean, but emphasis-of-matter tells the year-one story
Across 78 assurance opinions, conclusions are universally unqualified. The interesting story is in the emphasis-of-matter and other-matter paragraphs – around 30 reports flag first-year CSRD methodology, unassured comparatives, measurement uncertainty, or DMA as an ongoing process.
Environmental
The transition plan, audited: where E1-1 falls short
We audited 235 E1-1 disclosures against the 10 elements required by the 2025 amended ESRS. Targets, levers and actions are near-universal; locked-in emissions, key assumptions and explicit board approval are the widely-missed elements.
Who has the most complete transition plan?
We scored 235 disclosures against all 10 elements the 2025 amended ESRS specifies. 43companies hit a perfect 10/10 – mostly heavy industry. Use the sortable matrix with hover evidence to benchmark a peer set or find an exemplar to model your own disclosure on.
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.
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.
Social & Governance
Adequate wages: the benchmark question
33% of companies anchor S1-10 to a named living wage benchmark (Fair Wage Network, WageIndicator). 26% explicitly assess against minimum wage or CBA only. Another 15% claim adequate wages without naming the benchmark used.
The ESRS gender pay gap: omissions and workarounds
Some companies left the figure out; others replaced it with their own methodology. Examples range from “not material” assessments to proprietary Compa Ratios.
Board sustainability expertise: three approaches
Some boards name their expertise in a skills matrix; some acknowledge the gap and train; some rely on external advisors. None is non-compliant, but some are more honest than others.
Anchoring sustainability internal controls: Three Lines and COSO
Of 58 companies that reported on GOV-4, only 5 cite COSO and 4 name the Three Lines model. The other 88% describe their controls without anchoring to any external framework.
ESRS Topics
Environmental
Social
Companies (292)
View all →| Company | Country | Industry | Auditor | Material Topics |
|---|---|---|---|---|
| (M6) Metropole Television | France | Media & Entertainment | KPMG S.A. and Ernst & Young et Autres | ESRS 2E1E2E3S1S2G1 |
| 74Software | France | Software & IT Services | ACA Nexia & Forvis Mazars | ESRS 2E1E5S1S4G1EU Taxonomy |
| A.P. Møller - Mærsk | Denmark | Marine Transportation | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4E5S1S2S3G1 |
| Aalberts | Netherlands | Industrial Machinery & Equipment | Deloitte Accountants B.V. | ESRS 2E1E5S1 |
| Aareal Bank | Germany | Banks | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1G1entity_specific |
| AB InBev | Belgium | Beverages | PwC Bedrijfsrevisoren BV / Réviseurs d'Entreprises SRL | ESRS 2E1E2E3E4E5S1S2S4G1entity_specific |
| ABB | Switzerland | Electrical & Electronic Equipment | KPMG AB | ESRS 2E1E3E5S1S2S3S4G1 |
| Abertis Infraestructuras | Spain | Transport Infrastructure & Concessions | KPMG Auditores, S.L. | ESRS 2E1E2S1S2S3S4G1 |
| ABN AMRO | Netherlands | Banks | EY Accountants B.V. | ESRS 2E1E2E4E5S1S2S4G1entity_specific |
| Acciona | Spain | Engineering & Construction Services | Unknown | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Accor | France | Hotels & Lodging | Deloitte et Associés and PricewaterhouseCoopers Audit | ESRS 2E1E3E4E5S1S2S3S4G1 |
| Acea S.p.A. | Italy | Multi-Utilities | PricewaterhouseCoopers SpA | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Acerinox | Spain | Iron & Steel Producers | PwC | ESRS 2E1E3 |
| Achmea B.V. | Netherlands | Insurance | Ernst & Young | ESRS 2E1E2E4E5S1S2S4G1 |
| Addiko Bank | Austria | Banks | KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft | ESRS 2E1S1S4G1 |
| adidas | Germany | Apparel, Accessories & Footwear | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Adler Group | Luxembourg | Real Estate | Avega Revision S.à r.l. | ESRS 2E1E2E3E5S1S2S4G1 |
| Adyen | Netherlands | Software & IT Services | Not disclosed in excerpts | ESRS 2E1S1S4G1 |
| Aegon | Netherlands | Insurance | EY Accountants B.V. | ESRS 2E1S1S4G1 |
| Aena | Spain | Airport Operations | KPMG Auditores, S.L. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Aéroports de Paris SA | France | Airport Operations | Deloitte & Associés and Ernst & Young Audit | ESRS 2E1E2E4S1S2S3S4G1 |
| AF Gruppen | Norway | Engineering & Construction Services | PricewaterhouseCoopers AS | ESRS 2E1E4E5S1S2G1 |
| Ageas | Belgium | Insurance | PwC Bedrijfsrevisoren BV | ESRS 2E1S1S4G1 |
| Agfa-Gevaert | Belgium | Medical Equipment & Supplies | PwC Bedrijfsrevisoren BV | ESRS 2E1E2E3E5S1S4G1 |
| Agrana | Austria | Processed Foods | KPMG Austria GmbH | ESRS 2E1E3E4E5S1S2S4G1 |
| Air France KLM | France | Airlines | KPMG S.A. and PricewaterhouseCoopers Audit | ESRS 2E1E2E5S1S4 |
| Air Liquide | France | Chemicals | KPMG S.A., PricewaterhouseCoopers Audit | ESRS 2E1E3S1S2S4G1 |
| Airbus | Netherlands | Aerospace & Defence | EY Accountants B.V. | ESRS 2E1E2E3E4E5S1S2S4G1 |
| AIXTRON | Germany | Semiconductors | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1G1 |
| Aker | Norway | Asset Management & Custody Activities | Unknown | ESRS 2E1E2E5S1S2G1 |
| Aker Horizons | Norway | Asset Management & Custody Activities | Not disclosed in excerpts | ESRS 2E1E4E5S1S2S3G1 |
| Aker Solutions | Norway | Oil & Gas – Services | Unknown | ESRS 2E1E2E4E5S1S2S3G1 |
| Aktia Bank | Finland | Banks | KPMG Oy Ab | ESRS 2E1E2E4E5S1S2S4G1 |
| Akzo Nobel | Netherlands | Chemicals | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1E2E5S1S2 |
| Alfen | Netherlands | Electrical & Electronic Equipment | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1S1S2G1 |
| ALK-Abelló | Denmark | Pharmaceuticals & Biotechnology | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Allegro | Poland | E-Commerce | PricewaterhouseCoopers, Société coopérative | ESRS 2E1E5S1S4G1 |
| Alliander | Netherlands | Multi-Utilities | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1E5S1S2S4G1 |
| Allianz | Germany | Insurance | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Allied Irish Banks (AIB) Group | Ireland | Banks | PricewaterhouseCoopers | ESRS 2E1S1S3S4G1 |
| Alm Brand | Denmark | Insurance | EY Godkendt Revisionspartnerselskab | ESRS 2E1E5S1S2S4G1 |
| Alstom | France | Rail & Transport Equipment | PricewaterhouseCoopers Audit, Forvis Mazars | ESRS 2E1E5S1S2S3S4G1 |
| Altarea | France | Real Estate | Forvis Mazars, Ernst & Young et Autres | ESRS 2E1E3E4E5S1S2S3S4G1 |
| Amadeus IT | Spain | Software & IT Services | EY | ESRS 2E1S1G1 |
| AMAG Austria Metall | Austria | Metals & Mining | EY | ESRS 2E1E2E4E5S1S2G1 |
| Arcadis | Netherlands | Engineering & Construction Services | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1E2E3E4E5S1S2G1 |
| Arena Hospitality Group d.d. | Croatia | Hotels & Lodging | Deloitte d.o.o. | ESRS 2E1E3E5S1S2S4G1 |
| Arkema S.A. | France | Chemicals | KPMG S.A., Forvis Mazars | ESRS 2E1E2E3E4E5S1S2G1 |
| ASM International | Netherlands | Semiconductors | EY Accountants B.V. | ESRS 2E1S1S2G1 |
| ASML Holding | Netherlands | Semiconductors | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1E5S1S2S3G1entity_specific |
| Astarta Holding | Netherlands | Agricultural Products | Kreston Ioannou & Theodoulou Limited | ESRS 2E1E2E3E4E5S1S2S3G1 |
| ASTM | Italy | Engineering & Construction Services | PricewaterhouseCoopers SpA | ESRS 2E1S1 |
| Atea ASA | Norway | Software & IT Services | Deloitte AS | ESRS 2E1E5S1S2S3S4G1 |
| Atos | France | Software & IT Services | Forvis Mazars | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Atria | Finland | Meat, Poultry & Dairy | Deloitte Oy | ESRS 2E1E4E5S1S4G1 |
| Austevoll Seafood | Norway | Meat, Poultry & Dairy | PricewaterhouseCoopers AS | ESRS 2E1E2S1G1 |
| Autostrade per l'Italia | Italy | Transport Infrastructure & Concessions | KPMG SpA | ESRS 2E1E2E3E5S1S3G1 |
| Banca Generali | Italy | Banks | KPMG S.p.A. | ESRS 2E1S1S4G1 |
| Banco Comercial Português | Portugal | Banks | KPMG & Associados, SROC, S.A. | ESRS 2E1S1S4G1 |
| Banco Sabadell | Spain | Banks | KPMG | ESRS 2E1S1S4G1 |
| Banque Internationale à Luxembourg | Luxembourg | Banks | ESRS 2E1S1S4G1 | |
| Barco | Belgium | Electrical & Electronic Equipment | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| BASF | Germany | Chemicals | Deloitte | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Bavarian Nordic | Denmark | Pharmaceuticals & Biotechnology | KPMG Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4E5S1S2S4G1 |
| Bayer | Germany | Pharmaceuticals & Biotechnology | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| BBVA | Spain | Banks | EY | ESRS 2E1S1S4G1 |
| BE Semiconductor Industries | Netherlands | Semiconductors | EY Accountants B.V. | ESRS 2E1E2E3E5S1G1 |
| Bechtle | Germany | Software & IT Services | Deloitte | ESRS 2E1E5S1G1 |
| Beiersdorf AG | Germany | Household & Personal Products | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Bekaert | Belgium | Iron & Steel Producers | EY | ESRS 2E1E2E3E5S1S2S4G1 |
| Belfius Bank | Belgium | Banks | KPMG Bedrijfsrevisoren BV | ESRS 2E1S1S2S3S4G1 |
| Benefit Systems S.A. | Poland | Leisure Facilities | KPMG Audyt sp. z o.o. sp.k. | ESRS 2E1E3E5S1S2S3S4G1 |
| BillerudKorsnas | Sweden | Containers & Packaging | KPMG AB | ESRS 2E1E2E3E5S1G1 |
| BMW Group | Germany | Automobiles | PwC | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Brembo | Italy | Auto Parts | Deloitte Accountants B.V. | ESRS 2E1E2E3S1G1 |
| Brunello Cucinelli | Italy | Apparel, Accessories & Footwear | PricewaterhouseCoopers S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| BW Offshore | Bermuda | Marine Transportation | KPMG AS | ESRS 2E1S1S4G1 |
| Capgemini | France | Software & IT Services | Forvis Mazars | ESRS 2E1S1G1 |
| Carel Industries | Italy | Electrical & Electronic Equipment | Unknown | ESRS 2E1E2E3E5S1S2S4G1 |
| Cargotec | Finland | Industrial Machinery & Equipment | Ernst & Young Oy | ESRS 2E1E4E5S1S2S4G1 |
| Carlsberg | Denmark | Beverages | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E3E4E5S1S2S4G1 |
| CCC | Poland | Multiline & Specialty Retailers | Ernst & Young Audyt Polska | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| CD PROJEKT | Poland | Software & IT Services | Grant Thornton | ESRS 2E1S1G1 |
| Cellnex | Spain | Telecommunication Services | Deloitte Auditores S.L. | ESRS 2E1E4S1S2G1 |
| Cembre | Italy | Electrical & Electronic Equipment | Unknown | ESRS 2E1E2E3E5S1S2S3S4G1 |
| Cementir Holding | Netherlands | Construction Materials | PwC | ESRS 2E1E2E3E5S1G1 |
| Cenergy | Belgium | Electrical & Electronic Equipment | PwC Bedrijfsrevisoren BV / PwC Reviseurs d'Entreprises SRL | ESRS 2E1E3E5S1G1 |
| Clariane | France | Health Care Delivery | Forvis Mazars SA and Ernst & Young et Autres | ESRS 2E1E3E5S1S3G1 |
| Coca-Cola HBC AG | Switzerland | Beverages | PricewaterhouseCoopers S.A. | ESRS 2E1E2E3E4E5S1S2S3S4 |
| Copenhagen Airport | Denmark | Airport Operations | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4E5S1S2S3S4G1 |
| Corticeira Amorim SGPS | Portugal | Containers & Packaging | Ernst & Young Audit & Associados - SROC, S.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Covestro | Germany | Chemicals | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2G1 |
| Crayon Group Holding | Norway | Software & IT Services | Deloitte | ESRS 2E1E5S1S2G1 |
| CUF | Portugal | Health Care Delivery | Unknown | ESRS 2E1E3E5S1S2S4G1 |
| Daimler Truck | Germany | Commercial Vehicles | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E5S1S2S4G1 |
| Danica Pension | Denmark | Insurance | Deloitte | ESRS 2E1E4S1S4G1 |
| Danone | France | Processed Foods | Forvis Mazars & Associés | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Dassault Aviation | France | Aerospace & Defence | PricewaterhouseCoopers Audit and Forvis Mazars | ESRS 2E1E2E5S1S4G1 |
| Deceuninck | Belgium | Building Products & Furnishings | PwC Bedrijfsrevisoren BV / PwC Reviseurs d'Entreprises SRL | ESRS 2E1E2E3E5S1S2G1 |
| Demant | Denmark | Medical Equipment & Supplies | PwC | ESRS 2E1E5S1S2S4G1 |
| Deme Group | Belgium | Engineering & Construction Services | EY Bedrijfsrevisoren / EY Réviseurs d'Entreprises | ESRS 2E1S1 |
| Deutsche Bank | Germany | Banks | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1S4G1entity_specific |
| Deutsche Lufthansa | Germany | Airlines | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E5S1S2S4G1 |
| DHL Group | Germany | Air Freight & Logistics | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1S2G1 |
| Digia | Finland | Software & IT Services | EY | ESRS 2E1S1G1 |
| Dino Polska | Poland | Food Retailers & Distributors | Unknown | ESRS 2E1E3E5S1S4G1 |
| DOF Subea | Norway | Oil & Gas – Services | PricewaterhouseCoopers AS | ESRS 2E1E2E5S1S2G1 |
| DSB | Denmark | Rail Transportation | EY | ESRS 2E1E2E4E5S1S2S3S4G1 |
| EDF SA | France | Electric Utilities & Power Generators | KPMG SA, PricewaterhouseCoopers Audit | E1E2E3E4E5S1S2S3S4G1 |
| EDP - Energias de Portugal SA | Portugal | Electric Utilities & Power Generators | PricewaterhouseCoopers & Associados - SROC, Lda. | E1E3E4E5S1S2S3S4G1 |
| Ellaktor | Greece | Engineering & Construction Services | Grant Thornton Certified Auditors Business Consultants | ESRS 2E1E2E3E4E5S1S4G1 |
| Elopak | Norway | Containers & Packaging | PricewaterhouseCoopers AS | ESRS 2E1E2E4E5S1S2S4G1 |
| Embla Medical | Iceland | Medical Equipment & Supplies | PricewaterhouseCoopers (PwC) | ESRS 2E1S1G1 |
| Enagás | Spain | Gas Utilities | Ernst & Young, S.L. | ESRS 2E1E2E3E4E5S1S2S3G1 |
| ENGIE SA | France | Multi-Utilities | Deloitte & Associés, Ernst & Young et Autres | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Eni | Italy | Oil & Gas – Exploration & Production | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Equinor | Norway | Oil & Gas – Exploration & Production | EY | ESRS 2E1E2E4E5S1S2S3G1 |
| Eramet | France | Metals & Mining | KPMG & Grant Thornton | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Erbud S.A. | Poland | Engineering & Construction Services | PricewaterhouseCoopers Polska sp. z o.o. Audyt sp.k. | E1E3E4E5S1S2S3G1 |
| Eurocash | Poland | Food Retailers & Distributors | Grant Thornton Polska Prosta spółka akcyjna | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| EVN AG | Austria | Electric Utilities & Power Generators | BDO Assurance GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Evonik Industries AG | Germany | Chemicals | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2G1 |
| F Secure | Finland | Software & IT Services | PricewaterhouseCoopers Oy | ESRS 2E1S1S4G1 |
| Fagron NV | Belgium | Pharmaceuticals & Biotechnology | Deloitte Bedrijfsrevisoren BV | E1E2E5S1S2S4G1 |
| FBD Holdings | Ireland | Insurance | PricewaterhouseCoopers | ESRS 2E1S1S4G1 |
| Fiskars Group | Finland | Housewares & Specialties | Ernst & Young Oy | ESRS 2E1E4E5S1S2S4G1 |
| ForFarmers | Netherlands | Agricultural Products | KPMG Accountants N.V. | ESRS 2E1E4E5S1S2S4G1 |
| Frequentis | Austria | Aerospace & Defence | BDO | ESRS 2E1E5S1S2S4G1 |
| Fresenius | Germany | Health Care Delivery | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1G1 |
| Fresenius Medical | Germany | Health Care Delivery | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft (PwC) | ESRS 2E1S1G1 |
| Fuchs Petrolub | Germany | Chemicals | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Fugro | Netherlands | Oil & Gas – Services | EY Accountants B.V. | ESRS 2E1E4S1S2S3G1 |
| Gestamp Automocion | Spain | Auto Parts | Ernst & Young, S.L. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Gjensidige Forsikring | Norway | Insurance | Deloitte | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| GN Store Nord | Denmark | Medical Equipment & Supplies | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E5S1S2S4G1 |
| Groupe Bruxelles Lambert (GBL) | Belgium | Asset Management & Custody Activities | PwC Bedrijfsrevisoren BV / PwC Reviseurs d'Entreprises SRL | ESRS 2E1S1G1 |
| Grupa Pracuj S.A. | Poland | Interactive Media & Services | Ernst & Young Audyt Polska sp. z o.o. sp.k. | E1S1S2S4G1 |
| Heineken | Netherlands | Beverages | Deloitte | ESRS 2E1E3E5S1S4 |
| HELLENiQ ENERGY Holdings | Greece | Oil & Gas – Refining & Marketing | EY | ESRS 2E1E2E3E4E5S1S3S4G1 |
| Henkel AG & Co. KGaA | Germany | Household & Personal Products | PricewaterhouseCoopers GmbH WPG | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Hilti | Liechtenstein | Industrial Machinery & Equipment | PwC | ESRS 2E1E5S1S2G1 |
| HKFoods | Finland | Meat, Poultry & Dairy | Ernst & Young Oy | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Hornbach | Germany | Building Products & Furnishings | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E5S1S2S3S4G1 |
| HUGO BOSS | Germany | Apparel, Accessories & Footwear | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3G1 |
| IAG | Spain | Airlines | Not disclosed in excerpts | ESRS 2E1S1G1 |
| ICA Gruppen | Sweden | Food Retailers & Distributors | KPMG AB | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Impresa SGPS | Portugal | Media & Entertainment | Deloitte & Associados, SROC S.A. | ESRS 2G1 |
| Inditex | Spain | Apparel, Accessories & Footwear | Ernst & Young, S.L. | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Innofactor Plc | Finland | Software & IT Services | Ernst & Young Oy | E1S1S2G1 |
| Ion Beam Applications | Belgium | Medical Equipment & Supplies | PwC Réviseurs d'Entreprises SRL | ESRS 2E1E5S1S4G1 |
| Iveco Group N.V. | Netherlands | Commercial Vehicles | Deloitte Accountants B.V. | ESRS 2E1E2E3E5S1S2S3S4G1 |
| Jerónimo Martins SGPS | Portugal | Food Retailers & Distributors | Ernst & Young Audit & Associados – SROC, S.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Kemira | Finland | Chemicals | Ernst & Young Oy | ESRS 2E1E2E3E4E5S1S2G1 |
| Kering | France | Apparel, Accessories & Footwear | Deloitte & Associés, PricewaterhouseCoopers Audit | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Kesko | Finland | Food Retailers & Distributors | Deloitte Oy | ESRS 2E1E4E5S1S2S4G1 |
| Kingspan | Ireland | Building Products & Furnishings | Ernst & Young (EY) | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Kitron ASA | Norway | Electrical & Electronic Equipment | PricewaterhouseCoopers AS | E1E5S1S2G1 |
| Knorr-Bremse AG | Germany | Rail & Transport Equipment | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E5S1S2G1 |
| Komerční banka a.s. | Czechia | Banks | KPMG Česká republika Audit, s.r.o. | ESRS 2E1S1S4G1 |
| Kommunal Landspensjonskasse | Norway | Insurance | Ernst & Young AS | ESRS 2E1E4E5S1S4G1 |
| Kone | Finland | Industrial Machinery & Equipment | EY | ESRS 2E1S1S2S4G1 |
| Kongsberg Automotive | Norway | Auto Parts | Deloitte AS | ESRS 2E1S1G1 |
| Koninklijke A Ware Food Group (Royal A Ware) | Netherlands | Meat, Poultry & Dairy | BDO Audit & Assurance B.V. | ESRS 2E1E5S1G1 |
| KRONES | Germany | Industrial Machinery & Equipment | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E3E5S1S2G1 |
| L'Oréal | France | Household & Personal Products | Deloitte & Associés and Ernst & Young Audit | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Laboratorios Farmacéuticos Rovi | Spain | Pharmaceuticals & Biotechnology | KPMG Auditores, S.L. | ESRS 2E1E2E3E5S1S2S4G1 |
| Lagardère | France | Media & Entertainment | Forvis Mazars SA and Deloitte & Associés | ESRS 2E1E4E5S1S2S4G1 |
| LAMDA Development | Greece | Real Estate | Ernst & Young (Hellas) Certified Auditors-Accountants S.A. | ESRS 2E1E2E3E4E5S1S3S4G1 |
| Lanxess | Germany | Chemicals | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S4G1 |
| LEG Immobilien | Germany | Real Estate | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1S4G1 |
| Lenzing | Austria | Chemicals | KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Leonardo | Italy | Aerospace & Defence | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Leroy Merlin España | Spain | Multiline & Specialty Retailers | ESRS 2E1E5S1S2S3S4G1 | |
| LHV Group | Estonia | Asset Management & Custody Activities | AS PricewaterhouseCoopers | ESRS 2E1S1S4G1 |
| Lindab International | Sweden | Building Products & Furnishings | Deloitte AB | ESRS 2E1E2E3E4E5S1G1 |
| Lundbeck | Denmark | Pharmaceuticals & Biotechnology | PwC | ESRS 2E1E2E5S1S2S3S4G1 |
| Mapfre | Spain | Insurance | KPMG | ESRS 2E1S1S2S4G1 |
| MAXIMA GRUPĖ | Lithuania | Food Retailers & Distributors | PricewaterhouseCoopers UAB | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Melexis | Belgium | Semiconductors | Not disclosed in excerpts | ESRS 2E1E5S1S2S4G1 |
| Mercedes-Benz Group AG | Germany | Automobiles | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Merck KGaA, Darmstadt, Germany | Germany | Pharmaceuticals & Biotechnology | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Michelin | France | Auto Parts | PricewaterhouseCoopers Audit and Deloitte & Associés | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Minor Hotels Europe & Americas | Spain | Hotels & Lodging | PricewaterhouseCoopers Auditores, S.L. | ESRS 2E1E3E5S1S2S4G1 |
| Modern Times Group MTG | Sweden | Software & IT Services | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1S1G1 |
| MOL Hungarian Oil and Gas Plc. | Hungary | Oil & Gas – Exploration & Production | Deloitte Könyvvizsgáló és Tanácsadó Ltd. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Moncler | Italy | Apparel, Accessories & Footwear | Deloitte & Touche S.p.A. | ESRS 2E1E2E3E4E5S1S2S4G1 |
| MT Højgaard Holding | Denmark | Engineering & Construction Services | EY Godkendt Revisionspartnerselskab | ESRS 2E1E4E5S1S2G1 |
| MTU Aero Engines | Germany | Aerospace & Defence | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E5S1S2G1 |
| Multiconsult | Norway | Engineering & Construction Services | BDO AS | ESRS 2E1E4E5S1S3G1 |
| Neste | Finland | Oil & Gas – Refining & Marketing | KPMG | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Netcompany | Denmark | Software & IT Services | EY Godkendt Revisionspartnerselskab | ESRS 2E1S1G1 |
| Nilfisk | Denmark | Industrial Machinery & Equipment | Deloitte Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E3E5S1S2S4G1 |
| NNIT | Denmark | Software & IT Services | EY | ESRS 2E1S1S4G1 |
| Nokia Corporation | Finland | Telecommunications Equipment | Deloitte Oy | ESRS 2E1E5S1S2S3S4G1 |
| Nokian Renkaat | Finland | Auto Parts | Ernst & Young Oy | ESRS 2E1E2E4E5S1S2S4G1 |
| Nordex | Germany | Renewable Energy Equipment | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Nordic Semiconductor | Norway | Semiconductors | PricewaterhouseCoopers AS | ESRS 2E1E2E3E5S1S2S4G1 |
| Norsk Hydro | Norway | Metals & Mining | KPMG | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Norwegian Air Shuttle | Norway | Airlines | PricewaterhouseCoopers AS | ESRS 2E1S1G1 |
| NOS | Portugal | Telecommunication Services | Unknown | ESRS 2E1E5S1S2S3S4G1 |
| Novabase SGPS | Portugal | Software & IT Services | EY | ESRS 2S1S4G1 |
| Novo Nordisk | Denmark | Pharmaceuticals & Biotechnology | Deloitte | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Nykredit | Denmark | Banks | EY | ESRS 2E1S1S4G1 |
| Odfjell Drilling | Norway | Oil & Gas – Services | Unknown | ESRS 2E1E2E4E5S1S2S3G1 |
| Odjefell Shipping | Norway | Marine Transportation | Unknown | ESRS 2E1E2S1S2G1ENT1 |
| OMV | Austria | Oil & Gas – Refining & Marketing | KPMG | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Op Mobility (ex. Plastic Omnium) | France | Building Products & Furnishings | PricewaterhouseCoopers Audit and ERNST & YOUNG et Autres | ESRS 2E1E2E3E5S1S3S4G1 |
| Orion | Finland | Pharmaceuticals & Biotechnology | KPMG Oy Ab | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Ørsted | Denmark | Electric Utilities & Power Generators | PwC | ESRS 2E1E4E5S1S2S3G1 |
| Palfinger | Austria | Industrial Machinery & Equipment | PwC Wirtschaftsprüfung GmbH | ESRS 2E1E5S1S2G1 |
| Pandora | Denmark | Apparel, Accessories & Footwear | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Parken Sport & Entertainment | Denmark | Leisure Facilities | EY Godkendt Revisionspartnerselskab | ESRS 2E1E3E5S1S4G1 |
| PFA | Denmark | Insurance | EY Godkendt Revisionspartnerselskab | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Philip Morris ČR a.s. | Czechia | Tobacco | Forvis Mazars Audit s.r.o. | ESRS 2E1E4E5S1S2S4G1 |
| Porsche | Germany | Automobiles | Ernst & Young GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Proximus | Belgium | Telecommunication Services | Deloitte Bedrijfsrevisoren/Réviseurs d'Entreprises BV/SRL | ESRS 2E1E3E5S1S2S3S4G1 |
| Prysmian | Italy | Electrical & Electronic Equipment | PwC S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Puma | Germany | Apparel, Accessories & Footwear | KPMG AG Wirtschaftsprüfungsgesellschaft, Nuremberg | ESRS 2E1E2E3E4E5S1S2S4G1 |
| QT Group | Finland | Software & IT Services | KPMG | ESRS 2S1S2G1Entity-specific: Data Protection |
| Randstad | Netherlands | Professional & Commercial Services | Deloitte | ESRS 2E1S1G1 |
| Raute | Finland | Industrial Machinery & Equipment | PricewaterhouseCoopers Oy | ESRS 2E1E5S1G1 |
| Redcare Pharmacy | Netherlands | Drug Retailers | Forvis Mazars Accountants N.V. | ESRS 2E1E2E4E5S1S2S4G1 |
| Renault | France | Automobiles | KPMG S.A. and Forvis Mazars SA | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Repsol | Spain | Oil & Gas – Exploration & Production | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Rheinmetall | Germany | Aerospace & Defence | Deloitte | ESRS 2E1E2S1S2S4G1 |
| RHI Magnesita | Netherlands | Construction Materials | PwC | ESRS 2E1S1 |
| Rockwool | Denmark | Building Products & Furnishings | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E3E5S1S3S4G1 |
| Royal Philips | Netherlands | Medical Equipment & Supplies | EY Accountants B.V. | ESRS 2E1E5S1S2S4G1entity_specific |
| Royal Schiphol | Netherlands | Airport Operations | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| RTL Group | Luxembourg | Media & Entertainment | Unknown | ESRS 2E1S1G1 |
| Saab | Sweden | Aerospace & Defence | PwC | ESRS 2E1S1G1 |
| SalMar | Norway | Meat, Poultry & Dairy | Ernst & Young AS | ESRS 2E1E3E4S1S3S4G1Fish Welfare (Entity-specific) |
| Salvatore Ferragamo S.p.A. | Italy | Apparel, Accessories & Footwear | KPMG S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Salzgitter | Germany | Iron & Steel Producers | EY | ESRS 2E1S1G1 |
| Sanofi | France | Pharmaceuticals & Biotechnology | PricewaterhouseCoopers Audit and Forvis Mazars | ESRS 2E1E2E4E5S1S2S4G1 |
| Sanoma | Finland | Media & Entertainment | PricewaterhouseCoopers Oy | ESRS 2E1E4E5S1S2S4G1 |
| SAP | Germany | Software & IT Services | BDO | ESRS 2E1S1G1 |
| Sartorius Stedim Biotech | France | Life Sciences Tools & Services | KPMG S.A. and PricewaterhouseCoopers Audit | ESRS 2E1E2E5S1S2G1 |
| Scandinavian Tobacco Group A/S | Denmark | Tobacco | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E5S1S2S4G1 |
| Schibsted | Norway | Media & Entertainment | Not disclosed in excerpts | ESRS 2E1E5S1S2S4G1 |
| Schneider Electric SE | France | Electrical & Electronic Equipment | PricewaterhouseCoopers Audit, Forvis Mazars | ESRS 2E1E2E5S1S2S3S4G1 |
| Schoeller Bleckmann Oilfield Equipment | Austria | Oil & Gas – Services | Unknown | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| SES | Luxembourg | Telecommunication Services | Unknown | ESRS 2E1S1G1 |
| Siili Solutions | Finland | Software & IT Services | KPMG | ESRS 2E1S1G1 |
| SIPEF | Belgium | Agricultural Products | Unknown | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Societe Generale | France | Banks | PricewaterhouseCoopers Audit and KPMG SA | ESRS 2E1S1S4G1 |
| Solar | Denmark | Trading Companies & Distributors | Deloitte Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4E5S1S2G1 |
| Solstad Offshore | Norway | Marine Transportation | Ernst & Young AS | ESRS 2E1E2E4S1S2G1 |
| SOLVAY | Belgium | Chemicals | EY | ESRS 2E1E2E3E5S1S2S3G1 |
| Sonae | Portugal | Food Retailers & Distributors | Unknown | ESRS 2E1E3E4E5S1S2S3S4G1 |
| Sopra Steria | France | Software & IT Services | ACA Nexia & Saint Front | ESRS 2E1E5S1S3S4G1 |
| Spadel | Belgium | Beverages | PwC Reviseurs d'Entreprises SRL | ESRS 2E1E2E3E4E5S1S3S4G1 |
| SSAB | Sweden | Iron & Steel Producers | EY | ESRS 2E1S1G1 |
| Stellantis | Netherlands | Automobiles | Deloitte | ESRS 2E1S1 |
| STMicroelectronics N.V. | Netherlands | Semiconductors | Ernst & Young Accountants LLP | ESRS 2E1E2E3E5S1S2S3G1 |
| Stora Enso | Finland | Pulp & Paper Products | PwC | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Storebrand | Norway | Insurance | PricewaterhouseCoopers AS | ESRS 2E1S1S4G1entity_specific |
| Stroeer | Germany | Media & Entertainment | KPMG AG Wirtschaftsprüfungsgesellschaft | E1S1G1 |
| Svenska Handelsbanken | Sweden | Banks | PricewaterhouseCoopers AB and Deloitte AB | ESRS 2E1S1S4G1 |
| TAG Immobilien | Germany | Real Estate | Not disclosed (appears to be same firm as financial statement auditor based on report structure) | ESRS 2E1E5S1S2 |
| TeamViewer | Germany | Software & IT Services | PwC | ESRS 2E1E2E3E5S1S2S3G1 |
| Technoprobe | Italy | Semiconductors | Unknown | ESRS 2E1E2E3E5S1S2S3S4G1 |
| Tecnotree Corporation | Finland | Software & IT Services | Tietotili Audit Oy | ESRS 2E1S1S4G1 |
| Telecom Italia | Italy | Telecommunication Services | EY S.p.A. | ESRS 2E1E5S1S2S3S4G1 |
| Telefónica | Spain | Telecommunication Services | PricewaterhouseCoopers Auditores, S.L. | ESRS 2E1E5S1S2S4G1 |
| Teleperformance | France | Professional & Commercial Services | PwC | ESRS 2E1S1S3S4G1 |
| Thermador Groupe | France | Trading Companies & Distributors | KPMG S.A. | ESRS 2E1E3E5S1S2G1 |
| Tietoevry | Finland | Software & IT Services | Deloitte | ESRS 2E1S1G1 |
| TKH | Netherlands | Electrical & Electronic Equipment | EY | ESRS 2E1E2E3S1S2G1 |
| TotalEnergies | France | Oil & Gas – Exploration & Production | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Trifork | Switzerland | Software & IT Services | EY Godkendt Revisionspartnerselskab | ESRS 2E1S1S4G1 |
| Tryg | Denmark | Insurance | PwC | ESRS 2E1E5S1S4G1 |
| Ubisoft | France | Software & IT Services | Forvis Mazars | ESRS 2E1E2E3E5S1S2S3S4G1 |
| Unilever | United Kingdom | Household & Personal Products | KPMG LLP | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Universal Music Group | Netherlands | Media & Entertainment | EY Accountants B.V. | ESRS 2E1S1G1 |
| UPM-Kymmene Corporation | Finland | Pulp & Paper Products | Ernst & Young Oy | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Valamar Riviera | Croatia | Hotels & Lodging | Ernst & Young d.o.o. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Veolia | France | Water Utilities & Services | KPMG & EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Verkkokauppa.com | Finland | E-Commerce | PricewaterhouseCoopers Oy | ESRS 2E1E2E5S1S2S4G1 |
| Vestas | Denmark | Renewable Energy Equipment | Deloitte | ESRS 2E1E3E4E5S1S2S3G1 |
| Vidrala | Spain | Containers & Packaging | Not disclosed in excerpts | ESRS 2E1E2E3S1G1 |
| Viking Line | Finland | Marine Transportation | PricewaterhouseCoopers Oy | ESRS 2E1E2E5S1S4G1 |
| Vinci | France | Engineering & Construction Services | Ernst & Young Audit | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Virdien | France | Software & IT Services | EY | ESRS 2E1S1G1 |
| Volkswagen | Germany | Automobiles | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Wallenius Wilhelmsen | Norway | Marine Transportation | Unknown | ESRS 2E1E2E4S1S2G1 |
| Westwing Group SE | Germany | E-Commerce | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E5S1S2S4G1 |
| Wirtualna Polska Holding | Poland | Interactive Media & Services | PricewaterhouseCoopers Polska Audyt | ESRS 2E1S1S4G1 |
| WithSecure | Finland | Software & IT Services | PwC | ESRS 2E1S1S4G1 |
| Wolters Kluwer | Netherlands | Information Services | KPMG Accountants N.V. | ESRS 2E1S1S2S4G1 |
| Żabka Group | Poland | Food Retailers & Distributors | Ernst & Young, Société anonyme | ESRS 2E1E4E5S1S4G1 |
| Zalando | Germany | E-Commerce | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E3E5S1G1 |