ESG100 Review

ESG100 is our annual review of the ESG reporting of the 400 largest listed companies in Scandinavia and Europe, covering their disclosure patterns and how well they’ve aligned to the European Sustainability Reporting Standards (ESRS).

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The recently released edition of our ESG100 review is the first of its kind, focusing on ESG disclosure alignment post-ESRS implementation.

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Environmental pledges are high, but investment is low

With environmental action being a clear corporate KPI and a fundamental part of CSRD, it’s interesting to see it backed by so few actual investments.

A small sample of the findings contained in the review

A majority of Net Zero pledges, but a minority of climate investments

Over 90% of Europe’s top 100 businesses pledged to Net Zero by 2050 this year, however less than a third of them have disclosed climate investments, with Scandinavian businesses lagging even further behind.

“Green” revenue under-represented across Europe and Scandinavia

1 in every 20 European businesses reviewed in our analysis disclosed that their revenue came from green activities, with their green investments similarly under-represented in their disclosures.

Scope 3 sees greater disclosure rates with the ESRS’s introduction

There has been a significant increase in the number of businesses both in Europe & Scandinavia who have reported on their Scope 3 emissions, with more than 2 out of 3 disclosing their largest emissions category.

“As the ESRS introduces the most comprehensive ESG disclosure regulations to date, these insights are key for businesses, investors and policymakers to navigate the regulatory landscape and achieve real sustainability impact.”

Julia Staunig – Chief Strategy Officer & Managing Director Brussels, Position Green

2024 Launch Event

Are we ready for ESRS?

At our launch event in Oslo, the Position Green team, alongside a number of industry leaders and sustainability experts, shared key insights from the complete ESG100 review.

2024 Launch Event

Register to get last year’s review

The 2023 analysis assesses how well prepared the 300 participating companies are for the introduction of the European Sustainability Reporting Standards (ESRS).

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