Real-time ESRS
We analysed the sustainability statements of 270 companies that reported under ESRS in the first half of 2025.
Our findings – combined with our practical experience and country-specific analyses conducted by several of our member firms – paint a picture of some of the most challenging areas of reporting under ESRS.
Our findings are a valuable part of the discussion about ESRS simplification.
Our methodology
In addition to analysing the sustainability statements of 270 companies, our analysis includes observations from KPMG specialists who are providing ESRS-related advisory and assurance services, some of whom have conducted their own country-specific analyses. Our sample of companies was not intended to be statistically representative, but reflects our experience and the first wave of ESRS reporting.
Read our report
Our findings are a valuable part of the discussion about ESRS simplification – with lessons emerging about the practical application of the standards and areas that companies found challenging.
ESRS SIMPLIFICATION
Related to the Omnibus proposals, the European Commission has tasked EFRAG with providing technical advice on how ESRS can be revised and simplified; the deadline is 30 November. EFRAG’s proposals are expected to be released for public consultation at the end of July. Read about the project and KPMG’s response to EFRAG’s initial call for feedback.
Dive into our thinking:
Real-time ESRS
Take a look at our findings and how they relate to ESRS simplification
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