Euronext is pleased to launch the ESG Reporting Guide 2025, released during Euronext Sustainability Week, at a time when sustainability has become a central pillar of corporate strategy. This year’s edition offers practical guidance for companies navigating the growing complexities of ESG expectations, regulations and investor demands.
In 2025, ESG reporting is a strategic imperative for attracting long-term investors, demonstrating business resilience and building the foundation for future growth. The ESG Reporting Guide 2025 reflects this shift, helping companies of all sizes from private firms and SMEs to large listed issuers understand and implement ESG best practices in line with EU regulations such as the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy and the Sustainable Finance Disclosure Regulation (SFDR).
What’s new in 2025?
This year marks the first wave of CSRD implementation, with thousands of companies reporting under the new framework. The European Commission’s Omnibus Simplification Package, introduced in early 2025, brings important changes, such as raising employee thresholds, delaying certain obligations and simplifying reporting standards (ESRS) to reduce administrative burdens while keeping companies on track for meaningful ESG progress.
Key highlights
The guide also offers insights into emerging trends, including:
- Climate transition plans aligned with the 1.5°C target
- The upcoming VSME standard for simplified SME reporting
- The launch of the European Single Access Point (ESAP) for centralised ESG data
- New guidance on biodiversity and natural capital reporting using the TNFD and ESRS E4
Whether you are preparing for an IPO, issuing a bond or responding to growing investor scrutiny, the ESG Reporting Guide 2025 is designed to help you build a credible, forward-thinking ESG strategy. With dedicated sections for materiality assessments, KPI development, regulatory timelines and sector-specific challenges, the guide is your step-by-step companion in building robust, transparent and actionable ESG disclosures.
Download your copy of the ESG Reporting Guide 2025 today and take the next step in placing sustainability at the heart of your business strategy.