ESRS 2024 reporting, where are companies? The Up2You Insight infographic

The report State of Play 2025 by EFRAG highlights how between January and May 2025 hundreds of companies published their sustainability report in accordance with CSRD.

These results concern the Wave 1, that is, large companies with more than 500 employees, obliged to report starting from 2025 on the data for the 2024 fiscal year. An audience not affected by the changes of Omnibus I package.

For these realities, a decisive phase is opening: defining materiality and applying European Sustainability Reporting Standards (ESRS), concretely experimenting with the challenges and opportunities of the new European reporting.

But what is the real approach that companies are taking to ESRS? To help you answer this question, the study center Up2You Insights has created aclear and intuitive infographic, which reports the most interesting data that have emerged from these first months of reporting.

Fill out the form below and download the free infographic now!