Real-time ESRS
Q1 2025 marked the release of the first wave of sustainability statements prepared under ESRS, coinciding with the European Commission’s 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 – whether under ESRS, IFRS® 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 KPMG specialists who are providing ESRS-related advisory and assurance services (referred to as ‘our experience’). 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’s Omnibus proposals.
THE OMNIBUS PROPOSALS
The Commission’s proposals represent a first step towards reducing sustainability reporting requirements in the EU. Striking the right balance between stakeholder needs and the costs to preparers while maintaining the spirit of the EU Green Deal will be a delicate exercise. Read our article.
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
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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 – with insights and illustrative examples.
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