A BWD Strategic resource
CSRD report reviews
ESRS disclosure analysis across hundreds of CSRD sustainability statements for FY2024 and FY2025. 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 414 E1-1 disclosures against 10 elements E1-1 requires in the ESRS published in July 2026. 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 414 disclosures against 10 elements E1-1 specifies in the ESRS published in July 2026. 56companies 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 (299)
View all →| Company | Country | Industry | Auditor | Material Topics |
|---|---|---|---|---|
| 74Software | France | Software & IT Services | ACA Nexia & Forvis Mazars | ESRS 2E1E5S1S4G1EU Taxonomy |
| Å Energi AS | Norway | Electric Utilities | Ernst & Young AS | ESRS 2E1E4E5S1S2S3G1 |
| A.P. Møller - Mærsk | Denmark | Marine Transportation | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4E5S1S2S3G1 |
| Aalberts | Netherlands | Industrial Machinery & Equipment | EY Accountants B.V. | ESRS 2E1E5S1entity_specific |
| AB InBev | Belgium | Beverages | PwC Bedrijfsrevisoren BV/PwC Reviseurs d'Entreprises SRL | ESRS 2E1E2E3E4E5S1S2S4G1entity_specific |
| ABB | Switzerland | Electrical & Electronic Equipment | KPMG AB | ESRS 2E1E3E5S1S2S3S4G1 |
| ABN AMRO | Netherlands | Banks | EY Accountants B.V. | ESRS 2E1E4S1S4G1entity_specific |
| Accor | France | Hotels & Lodging | Deloitte et Associés and PricewaterhouseCoopers Audit | ESRS 2E1E3E4E5S1S2S3S4G1 |
| Acerinox | Spain | Iron & Steel Producers | PwC | ESRS 2E1E3E5S1S2S4G1 |
| Achmea B.V. | Netherlands | Insurance | EY Accountants B.V. | ESRS 2E1E2E4E5S1S2S4G1 |
| Ackermans & van Haaren | Belgium | Diversified Holdings & Investment Companies | Deloitte Bedrijfsrevisoren/Réviseurs d'Entreprises BV/SRL | ESRS 2E1S1 |
| Acomo | Netherlands | Agricultural Products | EY Accountants B.V. | ESRS 2E1E4S1S2S4G1 |
| ACS Group | Spain | Engineering & Construction Services | ESRS 2E1E2E3E4E5S1S2S3S4G1 | |
| Addnode Group | Sweden | Software & IT Services | Ernst & Young AB | ESRS 2E1S1G1 |
| adidas | Germany | Apparel, Accessories & Footwear | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Adyen | Netherlands | Software & IT Services | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1S1S4G1 |
| Aegon | Netherlands | Insurance | EY Accountants B.V. | ESRS 2E1S1S4G1 |
| Aeroporto Guglielmo Marconi di Bologna S.p.A. | Italy | Airport Operations | PricewaterhouseCoopers S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Aéroports de Paris SA | France | Airport Operations | Deloitte & Associés and Ernst & Young Audit | ESRS 2E1E2E4S1S2S3S4G1 |
| Aerostar S.A. | Romania | Aerospace & Defence | ESRS 2S1S4 | |
| AFRY | Sweden | Engineering & Construction Services | Deloitte AB | ESRS 2E1E3E4E5S1S3G1 |
| Ageas | Belgium | Insurance | PwC Bedrijfsrevisoren BV | ESRS 2E1S1S4G1 |
| Air France KLM | France | Airlines | KPMG S.A. and PricewaterhouseCoopers Audit | ESRS 2E1E2E5S1S2S3S4G1 |
| Air Liquide | France | Chemicals | KPMG S.A., PricewaterhouseCoopers Audit | ESRS 2E1E3S1S2S4G1 |
| Akelius Residential Property | Sweden | Real Estate | Ernst & Young AB | ESRS 2E1S1S4G1 |
| Aker | Norway | Asset Management & Custody Activities | Unknown | ESRS 2E1E2E5S1S2G1 |
| Aker BP | Norway | Oil & Gas – Exploration & Production | PricewaterhouseCoopers AS | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Aker Solutions | Norway | Oil & Gas – Services | PricewaterhouseCoopers AS | ESRS 2E1E2E4E5S1S2S3G1 |
| Aktia Bank | Finland | Banks | KPMG Oy Ab | ESRS 2E1E4S1S4G1 |
| Alimak Group | Sweden | Industrial Machinery & Equipment | Ernst & Young AB | ESRS 2E1E5S1S2S4G1 |
| ALK-Abelló | Denmark | Pharmaceuticals & Biotechnology | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Allegro | Luxembourg | E-Commerce | PricewaterhouseCoopers Assurance, Société coopérative | ESRS 2E1E5S1S4G1 |
| Alleima | Sweden | Iron & Steel Producers | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E2E3E4E5S1S2G1 |
| Allied Irish Banks (AIB) Group | Ireland | Banks | PricewaterhouseCoopers | ESRS 2E1S1S3S4G1 |
| Alm Brand | Denmark | Insurance | EY Godkendt Revisionspartnerselskab | ESRS 2E1E5S1S2S4G1 |
| Alma Media | Finland | Media & Entertainment | Ernst & Young Oy | ESRS 2E1S1S4G1 |
| Alstom | France | Rail & Transport Equipment | PricewaterhouseCoopers Audit, Forvis Mazars | ESRS 2E1E5S1S2S3S4G1 |
| Alzchem Group AG | Germany | Chemicals | RSM Ebner Stolz GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft | ESRS 2E1E2E3E5S1S2S4G1 |
| AMAG Austria Metall | Austria | Metals & Mining | EY | ESRS 2E1E2E4E5S1S2G1 |
| AMG Critical Materials | Netherlands | Metals & Mining | KPMG Accountants N.V. | ESRS 2E1E4S1S2S3G1 |
| Amundi | France | Asset Management & Custody Activities | PricewaterhouseCoopers Audit and Forvis Mazars SA (joint statutory auditors) | ESRS 2E1S1S4G1 |
| Anora Group Oyj | Finland | Beverages | PricewaterhouseCoopers Oy | ESRS 2E1E3E4E5S1S2S4G1 |
| Antares Vision S.p.A. | Italy | Electrical & Electronic Equipment | EY S.p.A. | ESRS 2E1E2E5S1S2S3S4G1 |
| Antibiotice | Romania | Pharmaceuticals & Biotechnology | Deloitte Audit S.R.L. | ESRS 2E1E2E3E5S1S3S4G1 |
| Apotea | Sweden | Drug Retailers | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E5S1S4G1 |
| Arendals Fossekompani | Norway | Diversified Holdings & Investment Companies | PricewaterhouseCoopers AS | ESRS 2E1E5S1G1 |
| argenx SE | Netherlands | Pharmaceuticals & Biotechnology | EY Accountants B.V. | ESRS 2E1S1S4G1 |
| Ariston Holding | Netherlands | Electrical & Electronic Equipment | EY Accountants B.V. | ESRS 2E1E3E5S1S2S4G1 |
| Arkema S.A. | France | Chemicals | KPMG S.A., Forvis Mazars | ESRS 2E1E2E3E4E5S1S2G1 |
| AROBS Transilvania Software | Romania | Software & IT Services | ESRS 2E1S1S4G1entity_specific | |
| Aroundtown | Luxembourg | Real Estate | KPMG Audit S.à r.l., Cabinet de révision agréé | ESRS 2E1S1S2S4G1 |
| Artego S.A. | Romania | Industrial Machinery & Equipment | ESRS 2E1E2E4E5S1S4G1 | |
| AS Citadele banka | Latvia | Banking | ESRS 2E1S1S4G1 | |
| Ascopiave | Italy | Gas Utilities | KPMG S.p.A. | ESRS 2E1S1S2S3S4G1 |
| ASM International | Netherlands | Semiconductors | EY Accountants B.V. | ESRS 2E1S1S2G1 |
| ASML Holding | Netherlands | Semiconductors | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1E5S1S2S3G1entity_specific |
| Aspo Oyj | Finland | Trading Companies & Distributors | Deloitte Oy | ESRS 2E1S1G1 |
| ASSA ABLOY | Sweden | Building Products & Furnishings | Ernst & Young AB | ESRS 2E1E3E5S1S2S4G1 |
| Assicurazioni Generali S.p.A. | Italy | Insurance | KPMG S.p.A. | ESRS 2E1E4S1S4G1 |
| Assystem | France | Engineering & Construction Services | KPMG S.A. | ESRS 2E1S1G1entity_specific |
| ASTM | Italy | Engineering & Construction Services | PricewaterhouseCoopers S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Atea ASA | Norway | Software & IT Services | Deloitte AS | ESRS 2E1E5S1S2S4G1 |
| Athens International Airport S.A. | Greece | Airport Operations | ERNST & YOUNG (HELLAS) Certified Auditors-Accountants S.A. | ESRS 2E1E3S1S2S3S4 |
| Atlantic Grupa | Croatia | Processed Foods | Ernst & Young d.o.o. | ESRS 2E1E3E4E5S1S2S4G1 |
| Atlas Copco | Sweden | Industrial Machinery & Equipment | Ernst & Young AB | ESRS 2E1E5S1S2S4G1 |
| Atos | France | Software & IT Services | Forvis Mazars SA | ESRS 2E1E5S1S2S3S4G1 |
| Atria | Finland | Meat, Poultry & Dairy | Deloitte Oy | ESRS 2E1E4E5S1S4G1 |
| Attendo | Sweden | Health Care Delivery | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1S1S4G1 |
| Autohellas | Greece | Car Rental & Leasing | Grant Thornton Greece | ESRS 2E1S1S4G1 |
| Avanza Bank Holding | Sweden | Insurance | KPMG AB | ESRS 2E1S1S4G1 |
| AVAX | Greece | Engineering & Construction Services | Grant Thornton | ESRS 2E1E3E5S1G1 |
| Avio | Italy | Aerospace & Defence | Deloitte & Touche S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| AXA | France | Insurance | KPMG S.A. and ERNST & YOUNG Audit (joint statutory auditors) | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Axfood | Sweden | Food Retailers & Distributors | Deloitte AB | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Bally's Intralot | Greece | Casinos & Gaming | BDO Certified Public Accountants SA | ESRS 2E1S1S3S4G1 |
| Banca Monte dei Paschi di Siena | Italy | Banks | PricewaterhouseCoopers SpA | ESRS 2E1E5S1S2S3S4G1 |
| Banco Sabadell | Spain | Banks | KPMG Auditores, S.L. | ESRS 2E1S1S4G1 |
| Barclays Bank PLC | United Kingdom | Banks | KPMG (Dublin, Ireland) | ESRS 2E1E4S1S2S3S4entity_specific |
| Barco | Belgium | Electrical & Electronic Equipment | PwC Bedrijfsrevisoren bv | ESRS 2E1E5S1S4G1 |
| BASF | Germany | Chemicals | Deloitte | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Basic-Fit | Netherlands | Leisure Facilities | EY Accountants B.V. | ESRS 2E1E5S1S2S3S4G1 |
| BasicNet | Italy | Apparel, Accessories & Footwear | EY S.p.A. | ESRS 2E1E3E5S1S2S4G1 |
| Bavarian Nordic | Denmark | Pharmaceuticals & Biotechnology | KPMG Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4E5S1S2S4G1 |
| Bayer | Germany | Pharmaceuticals & Biotechnology | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| BBVA | Spain | Banks | Ernst & Young Auditores, S.L. | ESRS 2E1S1S4G1 |
| BE Group | Sweden | Trading Companies & Distributors | Ernst & Young AB | ESRS 2E1E2E3E4E5S1S2S3G1 |
| BE Semiconductor Industries | Netherlands | Semiconductors | EY Accountants B.V. | ESRS 2E1S1S2G1 |
| Beijer Ref | Sweden | Trading Companies & Distributors | Deloitte AB | ESRS 2E1S1G1 |
| Bekaert | Belgium | Iron & Steel Producers | EY | ESRS 2E1E2E3E5S1S2G1 |
| Bel SA | France | Dairy and Food Products | PricewaterhouseCoopers Audit and Grant Thornton | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Belfius Bank | Belgium | Banks | KPMG Bedrijfsrevisoren BV | ESRS 2E1S1S4G1 |
| Betsson Ab | Sweden | Casinos & Gaming | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1S1S4G1 |
| BEWI | Norway | Building Products & Furnishings | PricewaterhouseCoopers AS (PwC) | ESRS 2E1E2E5S1S2G1 |
| BICO Group | Sweden | Life Sciences Tools & Services | Deloitte AB | ESRS 2E1E3E5S2S3S4G1 |
| Biesse S.p.A. | Italy | Industrial Machinery & Equipment | Deloitte & Touche S.p.A. | ESRS 2E1E2E5S1S2S3S4G1 |
| Bilfinger SE | Germany | Engineering & Construction Services | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1S2G1 |
| Bilia | Sweden | Multiline & Specialty Retailers | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E2E5S1S2G1 |
| BillerudKorsnas | Sweden | Containers & Packaging | KPMG AB | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| bioMerieux | France | Medical Equipment & Supplies | Ernst & Young et Autres | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Bittium Oyj | Finland | Communications & Information Security Technology | PricewaterhouseCoopers Oy | ESRS 2E1E5S1S2S4G1 |
| BMW Group | Germany | Automobiles | PwC | ESRS 2E1E2E3E4E5S1S2S4G1 |
| BNP Paribas | France | Banks | Deloitte & Associés and Ernst & Young et Autres | ESRS 2E1S1S4G1entity_specific |
| Boliden | Sweden | Metals & Mining | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Bonava | Sweden | Home Builders | Öhrlings PricewaterhouseCoopers AB (PwC) | ESRS 2E1E2E4E5S1S2G1 |
| Bonum Pankki Oyj | Finland | Banks | KPMG Oy Ab | ESRS 2E1S1S4G1entity_specific |
| Boozt | Denmark | E-Commerce | Deloitte AB | ESRS 2E1E5S1S4G1 |
| Borealis GmbH | Austria | Chemicals | KPMG Austria GmbH | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Borregaard Asa | Norway | Specialty Chemicals (Biorefining) | EY | ESRS 2E1E2E4E5S1G1 |
| Bouvet ASA | Norway | Software & IT Services | Ernst & Young AS | ESRS 2E1S1G1 |
| BPCE SA | France | Banks | PricewaterhouseCoopers Audit and Forvis Mazars SA | ESRS 2E1S1S3S4G1 |
| BPER Banca | Italy | Banking | Deloitte & Touche S.p.A. | ESRS 2E1S1S2S3S4G1 |
| bpost NV/SA | Belgium | Air Freight & Logistics | EY Bedrijfsrevisoren BV and PVDM Reviseurs d'entreprises SRL (joint auditors) | ESRS 2E1E2E5S1S2S4G1 |
| Bravida Holding AB | Sweden | Engineering & Construction Services | KPMG AB | ESRS 2E1E5S1S2G1 |
| BRD - Groupe Societe Generale | Romania | Banks | PricewaterhouseCoopers Audit S.R.L. | ESRS 2E1S1S4G1 |
| Brenntag SE | Germany | Chemical Distribution | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E5S1S2G1 |
| Brødrene A & O Johansen A/S | Denmark | Building Products Distribution | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E5S1S2G1 |
| Brunel International N.V. | Netherlands | Staffing and Workforce Solutions | EY Accountants B.V. | ESRS 2E1S1G1 |
| Bufab AB (publ) | Sweden | Trading Companies & Distributors | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E2E5S1S2G1 |
| Bulten Ab | Sweden | Automotive Parts & Equipment | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E2E3E5S1S2G1 |
| Bureau Veritas | France | Testing, Inspection and Certification (TIC) | Ernst & Young Audit | ESRS 2E1S1G1entity_specific |
| BW Offshore | Bermuda | Oil & Gas – Services | KPMG AS | ESRS 2E1E2E5S1S2S3G1 |
| Byggmax Group AB | Sweden | Multiline & Specialty Retailers | Öhrlings PricewaterhouseCoopers AB (Cesar Moré, Authorised Public Accountant) | ESRS 2E1E5S1S2 |
| Cairo Communication S.p.A. | Italy | Publishing, Broadcasting and Media | Deloitte & Touche S.p.A. | ESRS 2E1E3E4E5S1S2S3S4G1 |
| CaixaBank | Spain | Banks | PricewaterhouseCoopers Auditores, S.L. | ESRS 2E1S1S3S4G1Entity-specific: Sustainable FinanceEntity-specific: Cybersecurity |
| Carrefour S.A. | France | Food Retailers & Distributors | Deloitte & Associés and Forvis Mazars SA (joint statutory auditors) | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Castellum Ab | Sweden | Real Estate Management & Development | Deloitte AB | ESRS 2E1E4E5S1S2S4G1 |
| Cellnex | Spain | Telecommunication Services | Ernst & Young (EY) | ESRS 2E1E4S1S2G1 |
| Cementir Holding | Netherlands | Construction Materials | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Česká spořitelna, a.s. | Czech Republic | Banks | PricewaterhouseCoopers Audit, s.r.o. | ESRS 2E1E4S1S3S4G1 |
| CEWE Stiftung & Co. KGaA | Germany | Commercial Printing | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E4E5S1S2S4G1 |
| Cloetta AB | Sweden | Processed Foods | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E4E5S1S2S4G1 |
| CM.com N.V. | Netherlands | Cloud Communications (CPaaS) and Payment Services | Deloitte Accountants B.V. | ESRS 2E1S1S4G1 |
| Cnp Assurances | France | Insurance | Forvis Mazars SA and KPMG SA | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Coca-Cola HBC AG | Switzerland | Beverages | PricewaterhouseCoopers S.A. | ESRS 2E1E2E3E4E5S1S2S3S4 |
| Columbus A/S | Denmark | IT Consulting and Digital Transformation | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1S1S4G1 |
| Comer Industries S.p.A. | Italy | Industrial Machinery & Equipment | Deloitte & Touche S.p.A. | ESRS 2E1E2E3E5S1S2G1 |
| Commerzbank | Germany | Banks | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E4S1S4G1 |
| Compagnie Chargeurs Invest | France | Diversified holding - culture & education, fashion, luxury fibers and materials | Ernst & Young Audit SAS and Grant Thornton SAS | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Compagnie d'Entreprises CFE SA | Belgium | Engineering & Construction Services | EY Réviseurs d'Entreprises SRL (represented by Marnix Van Dooren) | ESRS 2E1S1S2 |
| Componenta Oyj | Finland | Contract manufacturing (foundries, forging and machining) for the machine building industry | BDO Oy | ESRS 2E1E2E5S1G1 |
| Consti Oyj | Finland | Construction and Engineering | KPMG Oy Ab | ESRS 2E1E5S1S2G1 |
| Construcciones Y Auxiliar De Ferrocarriles S.A. | Spain | Rail and Bus Manufacturing | Ernst & Young, S.L. | ESRS 2E1E2E5S1S2S3S4G1 |
| Cooperatieve Rabobank Ua | Netherlands | Banks | PricewaterhouseCoopers Accountants N.V. | ESRS 2E1E2E3E4S1S2S3S4G1 |
| Coor Service Management Holding AB | Sweden | Facility Management Services | Öhrlings PricewaterhouseCoopers AB (PwC) | ESRS 2E1S1S2S4G1 |
| Copenhagen Airport | Denmark | Airport Operations | Deloitte Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4E5S1S2S3S4G1 |
| Corbion NV | Netherlands | Chemicals | KPMG Accountants N.V. | ESRS 2E1E3E4E5S1S2S4 |
| Covestro | Germany | Chemicals | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2G1 |
| Covivio Hotels | France | Hotel Real Estate (REIT) | KPMG S.A. and Ernst & Young et Autres (joint Statutory Auditors) | ESRS 2E1E3E4E5S1S2S3S4G1 |
| CPI Property Group | Luxembourg | Diversified Real Estate | Ernst & Young (Luxembourg) | ESRS 2E1E3E5S1S4G1 |
| Credit Agricole Assurances SA | France | Insurance | PricewaterhouseCoopers Audit and Forvis Mazars SA (joint statutory auditors) | ESRS 2E1E5S1S4G1 |
| Cris-Tim Family Holding SA | Romania | Meat & Food Processing | KPMG Audit SRL | ESRS 2E1E3E5S1S4G1 |
| CriteriaCaixa | Spain | Diversified Holdings & Investment Companies | PricewaterhouseCoopers Auditores, S.L. | ESRS 2E1S1G1Entity-specific: Sustainable and Responsible InvestmentEntity-specific: Welfare Projects |
| Croatia osiguranje d.d. | Croatia | Insurance | Deloitte d.o.o. | ESRS 2E1S1S3S4G1 |
| CTP N.V. | Netherlands | Industrial & Logistics Real Estate | KPMG Accountants N.V. | ESRS 2E1E5S1S2G1 |
| CTS Eventim AG & Co. KGaA | Germany | Media & Entertainment | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E5S1S2S4G1 |
| Cy4Gate S.p.A. | Italy | Cyber Intelligence & Cybersecurity | KPMG S.p.A. | ESRS 2E1S1S3S4G1 |
| D'Amico International Shipping S.A. | Luxembourg | Marine Transportation | MOORE Audit S.A. | ESRS 2E1E2E4E5S1S2G1 |
| Daimler Truck | Germany | Commercial Vehicles | KPMG AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E5S1S2S4G1 |
| Danone | France | Processed Foods | Forvis Mazars & Associés | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Dassault Aviation | France | Aerospace & Defence | PricewaterhouseCoopers Audit and Forvis Mazars | ESRS 2E1E2E5S1S2S4G1 |
| Dassault Systemes SE | France | Software & IT Services | PricewaterhouseCoopers Audit | ESRS 2E1E3E5S1S2S3S4G1 |
| Datalogic | Italy | Electronic Equipment & Instruments | Deloitte & Touche S.p.A. | ESRS 2E1E5S1S2S4G1 |
| De' Longhi | Italy | Small Domestic Appliances | PricewaterhouseCoopers S.p.A. | ESRS 2E1E5S1S2S4G1 |
| Deceuninck | Belgium | Building Products & Furnishings | PwC Bedrijfsrevisoren BV / PwC Reviseurs d'Entreprises SRL | ESRS 2E1E2E3E5S1S2G1 |
| Dedicare AB (publ) | Sweden | Staffing and recruitment services | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1S1S4G1 |
| Demant | Denmark | Medical Equipment & Supplies | PwC | ESRS 2E1E5S1S2S4G1 |
| Deme Group | Belgium | Engineering & Construction Services | EY Bedrijfsrevisoren / EY Réviseurs d'Entreprises | ESRS 2E1S1 |
| Deoleo, S.A. | Spain | Olive Oil | Ernst & Young, S.L. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Deutsche Bank | Germany | Banks | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1S4G1entity_specific |
| Deutsche Börse | Germany | Financial market infrastructure | PricewaterhouseCoopers Wirtschaftspruefungsgesellschaft GmbH, Frankfurt am Main | ESRS 2E1S1G1 |
| Deutsche Lufthansa | Germany | Airlines | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E5S1S2S4G1 |
| DEUTZ AG | Germany | Engines and drive systems (off-highway) | BDO AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2S1 |
| DFDS A/S | Denmark | Ferry and Logistics | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E4S1S2G1 |
| Dia Group | Spain | Food Retailers & Distributors | Ernst & Young, S.L. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Diasorin S.p.A. | Italy | In Vitro Diagnostics | EY S.p.A. | ESRS 2E1E2E3E5S1S2S3S4G1Entity-specific: Research, innovation and technological excellence |
| Digia | Finland | Software & IT Services | EY | ESRS 2E1S1S2S4G1 |
| DMG MORI AG | Germany | Machine Tools | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E5S1S2S4G1 |
| Dnb Bank Asa | Norway | Banks | Ernst & Young AS (EY) | ESRS 2E1E3S1S4G1entity_specific |
| DNO ASA | Norway | Oil & Gas Exploration & Production | Ernst & Young AS | ESRS 2E1E2E4E5S1S2S3G1 |
| DOF Subea | Norway | Oil & Gas – Services | PricewaterhouseCoopers AS | ESRS 2E1E2E5S1S2G1 |
| Dom Development S.A. | Poland | Residential Real Estate Development | Ernst & Young Audyt Polska Sp. z o.o., sp.k. | ESRS 2E1E3E4E5S1S2S3S4G1 |
| Dometic Group AB (publ) | Sweden | Mobile Living Equipment (RV, Marine and Specialty Vehicle Components) | Öhrlings PricewaterhouseCoopers AB (PwC) | ESRS 2E1E2E4E5S1S2G1 |
| doValue S.p.A. | Italy | Credit Servicing (NPL Management) | KPMG S.p.A. | ESRS 2E1S1S2S4G1 |
| dsm-firmenich | Switzerland | Chemicals | PricewaterhouseCoopers AG | ESRS 2E1E2E3E4S1S2S4G1 |
| DSV A/S | Denmark | Air Freight & Logistics | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E5S1S2G1 |
| Dürr AG | Germany | Industrial Machinery & Equipment | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E5S1S2G1 |
| Dynavox Group | Sweden | Assistive communication technology (medical devices) | Öhrlings PricewaterhouseCoopers AB (Camilla Samuelsson, Authorized Public Accountant) | ESRS 2E1E5S1S2S4G1 |
| DZ HYP AG | Germany | Mortgage Finance | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E4S1S4G1 |
| Edenred SE | France | Transaction & Payment Processing Services | Deloitte & Associes and Ernst & Young Audit (joint statutory auditors) | ESRS 2E1E5S1S2S4G1 |
| EDP - Energias de Portugal SA | Portugal | Electric Utilities & Power Generators | PricewaterhouseCoopers & Associados - Sociedade de Revisores de Contas, Lda. | E1E3E4E5S1S2S3S4G1 |
| Eesti Energia As | Estonia | Electric Utilities | AS PricewaterhouseCoopers | ESRS 2E1E2E3E4E5S1S3S4G1 |
| Ekspress Grupp | Estonia | Publishing and related services | KPMG Baltics OÜ | ESRS 2E1E4E5S1S4G1 |
| Elanders Ab | Sweden | Air Freight & Logistics | Ernst & Young AB | ESRS 2E1E5S1G1 |
| Elica S.p.A. | Italy | Household Appliances | EY S.p.A. | ESRS 2E1E5S1S2S4G1 |
| Elis | France | Textile, workwear and hygiene rental & maintenance services | PricewaterhouseCoopers Audit and Forvis Mazars SA | ESRS 2E1E3E5S1S2 |
| Elisa Oyj | Finland | Diversified Telecommunication Services | Ernst & Young Oy (Terhi Mäkinen, Authorized Sustainability Auditor) | ESRS 2E1E5S1S2S4G1 |
| Elkem ASA | Norway | Silicon Materials & Ferroalloys | KPMG AS | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Ellos Group | Sweden | Fashion and home furnishings retail (e-commerce) | Ernst & Young AB | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Elopak | Norway | Containers & Packaging | PricewaterhouseCoopers AS | ESRS 2E1E4E5S1S2S4G1 |
| ElringKlinger AG | Germany | Manufacture of parts and accessories for motor vehicles (NACE 29.3) | Deloitte GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E4E5S1S2G1 |
| Eltel Ab | Sweden | Power & Telecom Infrastructure Services | KPMG AB | ESRS 2E1E4E5S1S2S3G1 |
| Emak S.p.A. | Italy | Outdoor power equipment, pumps & water jetting, and components & accessories manufacturing | KPMG S.p.A. | ESRS 2E1E5S1S2S4G1 |
| EnBW Energie Baden-Württemberg AG | Germany | Multi-Utilities | BDO AG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Enel Spa | Italy | Electric Utilities | KPMG S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Enersense International Oyj | Finland | Design, construction, operation, maintenance and modernisation of energy transmission and generation, industrial energy transition, telecommunications and data-centre infrastructure | KPMG Oy Ab | ESRS 2E1E3E4E5S1S2G1 |
| Enexis Holding N.V. | Netherlands | Power Production and Energy Utilities | EY Accountants B.V. | ESRS 2E1E5S1S2S3S4G1 |
| 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 |
| Erg Spa | Italy | Renewable Energy (Wind, Solar & Battery Storage) | KPMG S.p.A. | ESRS 2E1E4E5S1S2S3S4G1 |
| Erste Group Bank AG | Austria | Banking | Sparkassen-Prüfungsverband and PwC Wirtschaftsprüfung GmbH, Vienna | ESRS 2E1E4S1S3S4G1 |
| Etteplan Oyj | Finland | Engineering and technical consulting services | KPMG Oy Ab, Authorized Public Accountants (Kim Järvi, responsible auditor) | ESRS 2E1S1G1 |
| Eurazeo SE | France | Alternative Asset Management | Forvis Mazars SA | ESRS 2E1E4S1S2S4G1 |
| European Energy A/S | Denmark | Renewable Energy | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab (PwC) | ESRS 2E1E4E5S1S2S3G1 |
| Europris ASA | Norway | Discount Variety Retail | Deloitte AS | ESRS 2E1E4E5S1S2S4G1 |
| Evotec SE | Germany | Pharmaceuticals & Biotechnology Services (Drug Discovery, Development and Biologics Manufacturing) | BDO AG | ESRS 2E1E2E5S1S2G1 |
| EVS Broadcast Equipment SA | Belgium | Technology Hardware | PwC Reviseurs d'Entreprises SRL | ESRS 2E1E5S1S2S4G1 |
| Exel Composites Plc | Finland | Composite Materials Manufacturing | Ernst & Young Oy | ESRS 2E1E5S1G1 |
| Exel Industries SA | France | Agricultural, garden and industrial spraying equipment manufacturing | CSR France (Gerard Schoun) - Independent Third Party Organization for the sustainability statement; statutory financial auditors are Forvis Mazars SA and Grant Thornton | ESRS 2E1E2E3E4E5S1S4G1 |
| Exmar Nv | Belgium | Marine Transportation | Deloitte Bedrijfsrevisoren BV | ESRS 2E1S1G1 |
| Exor NV | Netherlands | Diversified investment holding company | Deloitte Accountants B.V. | ESRS 2E1S1S2G1 |
| Exosens | France | Electro-optical detection, imaging and amplification technology (optronics) | PricewaterhouseCoopers Audit and Baker Tilly Strego | ESRS 2E1E5S1S2G1 |
| F Secure | Finland | Software & IT Services | PricewaterhouseCoopers Oy | ESRS 2E1S1S4G1 |
| Fagerhult Group AB | Sweden | Professional lighting solutions manufacturing | KPMG AB | ESRS 2E1E5S1S2S4G1 |
| Fastighets AB Balder | Sweden | Real Estate Management & Development | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1E3E5S1S2S4G1 |
| FBD Holdings | Ireland | Insurance | PricewaterhouseCoopers | ESRS 2E1S1S4G1 |
| Feintool International Holding AG | Switzerland | Automotive Parts & Equipment | KPMG AG, Zurich | ESRS 2E1E5S1G1 |
| Ferretti S.p.A. | Italy | Luxury yacht manufacturing (NACE 30.12 - Building of pleasure and sporting boats) | EY S.p.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Fiskars Group | Finland | Housewares & Specialties | Ernst & Young Oy | ESRS 2E1E4E5S1S2S4G1 |
| Frequentis | Austria | Aerospace & Defence | BDO | ESRS 2E1E5S1S2S4G1 |
| Fugro | Netherlands | Oil & Gas – Services | Deloitte Accountants B.V. | ESRS 2E1E4S1S2G1 |
| GN Store Nord | Denmark | Medical Equipment & Supplies | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E5S1S2S4G1 |
| HELLENiQ ENERGY Holdings | Greece | Oil & Gas – Refining & Marketing | EY | ESRS 2E1E2E3S1S3S4G1 |
| Henkel AG & Co. KGaA | Germany | Household & Personal Products | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| HKFoods | Finland | Meat, Poultry & Dairy | Ernst & Young Oy | ESRS 2E1E2E3E4E5S1S2S4G1 |
| ICA Gruppen | Sweden | Food Retailers & Distributors | KPMG AB | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Inditex | Spain | Apparel, Accessories & Footwear | Ernst & Young, S.L. | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Kemira | Finland | Chemicals | Ernst & Young Oy | ESRS 2E1E2E3E4E5S1S2G1 |
| 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 |
| Kongsberg Automotive | Norway | Auto Parts | Deloitte AS | ESRS 2E1E4E5S1S2G1 |
| L'Oréal | France | Household & Personal Products | Deloitte & Associés and Ernst & Young Audit | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Lagardère | France | Media & Entertainment | Forvis Mazars SA and Deloitte & Associés | ESRS 2E1E4E5S1S2S4G1 |
| Lenzing | Austria | Chemicals | KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft | ESRS 2E1E2E3E4E5S1S2G1 |
| Leonardo | Italy | Aerospace & Defence | EY | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| LHV Group | Estonia | Asset Management & Custody Activities | AS PricewaterhouseCoopers | ESRS 2E1S1S4G1 |
| Mapfre | Spain | Insurance | KPMG | ESRS 2E1S1S2S4G1 |
| MAXIMA GRUPĖ | Lithuania | Food Retailers & Distributors | PricewaterhouseCoopers UAB | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Michelin | France | Auto Parts | PricewaterhouseCoopers Audit and Deloitte & Associés | ESRS 2E1E2E3E4E5S1S2S4G1 |
| Modern Times Group MTG | Sweden | Software & IT Services | Öhrlings PricewaterhouseCoopers AB | ESRS 2E1S1S4G1 |
| 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 2E1E2E4E5S1S2G1 |
| Nilfisk | Denmark | Industrial Machinery & Equipment | Deloitte Statsautoriseret Revisionspartnerselskab | ESRS 2E1E2E3E5S1S2S4G1 |
| Nokian Renkaat | Finland | Auto Parts | Ernst & Young Oy | ESRS 2E1E2E4E5S1S2S4G1 |
| Nordic Semiconductor | Norway | Semiconductors | PricewaterhouseCoopers AS | ESRS 2E1E2E3E5S1S2S4G1 |
| Norsk Hydro | Norway | Metals & Mining | KPMG | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Odfjell Drilling | United Kingdom | Oil & Gas – Services | KPMG | ESRS 2E1E2E4E5S1S2G1 |
| OMV | Austria | Oil & Gas – Refining & Marketing | KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Porsche | Germany | Automobiles | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Proximus | Belgium | Telecommunication Services | Deloitte Bedrijfsrevisoren/Réviseurs d'Entreprises BV/SRL | ESRS 2E1E5S1S2S3S4G1 |
| 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 | PricewaterhouseCoopers Accountants N.V. | ESRS 2S1G1 |
| 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 S.A. | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Rheinmetall | Germany | Aerospace & Defence | Deloitte | ESRS 2E1E2S1S2S4G1 |
| RTL Group | Luxembourg | Media & Entertainment | KPMG Audit S.à r.l. | ESRS 2E1S1S4G1 |
| SalMar | Norway | Meat, Poultry & Dairy | Ernst & Young AS | ESRS 2E1E3E4S1S3S4G1Fish Welfare (Entity-specific) |
| Salzgitter | Germany | Iron & Steel Producers | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | ESRS 2E1E2E3E5S1S2G1 |
| Sanoma | Finland | Media & Entertainment | PricewaterhouseCoopers Oy | ESRS 2E1E4E5S1S2S4G1 |
| Sartorius Stedim Biotech | France | Life Sciences Tools & Services | PricewaterhouseCoopers Audit | ESRS 2E1E2E5S1S2G1 |
| Scandinavian Tobacco Group A/S | Denmark | Tobacco | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | ESRS 2E1E4E5S1S2S4G1 |
| Solstad Offshore | Norway | Marine Transportation | Ernst & Young AS | ESRS 2E1E2E4S1S2G1 |
| Sopra Steria | France | Software & IT Services | ACA Nexia (Statutory Auditor) and Cabinet de Saint Front (independent third party) | ESRS 2E1E5S1S3S4G1 |
| Storebrand | Norway | Insurance | PricewaterhouseCoopers AS | ESRS 2E1S1S4G1entity_specific |
| Svenska Handelsbanken | Sweden | Banks | PricewaterhouseCoopers AB and Deloitte AB | ESRS 2E1S1S4G1 |
| TeamViewer | Germany | Software & IT Services | PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft | ESRS 2E1S1S4G1 |
| Technoprobe | Italy | Semiconductors | PricewaterhouseCoopers S.p.A. | ESRS 2E1E5S1S2S3S4G1 |
| Telecom Italia | Italy | Telecommunication Services | EY S.p.A. | ESRS 2E1E5S1S2S3S4G1 |
| Teleperformance | France | Professional & Commercial Services | PricewaterhouseCoopers Audit | ESRS 2E1E5S1S2S4G1 |
| Tietoevry | Finland | Software & IT Services | Deloitte Oy | ESRS 2E1S1S2S4G1 |
| TKH | Netherlands | Electrical & Electronic Equipment | Deloitte Accountants B.V. | ESRS 2E1E2E3E5S1S2S4G1 |
| TotalEnergies | France | Oil & Gas – Exploration & Production | PricewaterhouseCoopers Audit and ERNST & YOUNG Audit | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Unilever | United Kingdom | Household & Personal Products | KPMG LLP | ESRS 2E1E2E3E4E5S1S2S3S4G1 |
| Universal Music Group | Netherlands | Media & Entertainment | EY Accountants B.V. | ESRS 2E1S1G1 |
| Verkkokauppa.com | Finland | E-Commerce | PricewaterhouseCoopers Oy | ESRS 2E1E2E5S1S2S4G1 |
| Viking Line | Finland | Marine Transportation | PricewaterhouseCoopers Oy | ESRS 2E1E2E5S1S4G1 |
| Vinci | France | Engineering & Construction Services | Ernst & Young Audit | ESRS 2E1E2E3E4E5S1S2S3G1 |
| Volkswagen | Germany | Automobiles | ESRS 2E1E2E3E4E5S1S2S3S4G1 | |
| Wallenius Wilhelmsen | Norway | Marine Transportation | EY | 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 |
| Wolters Kluwer | Netherlands | Information Services | KPMG Accountants N.V. | ESRS 2E1S1S2S4G1 |
| Żabka Group | Luxembourg | Food Retailers & Distributors | Ernst & Young, Société anonyme | ESRS 2E1E4E5S1S2S4G1 |