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).

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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.

Groupe BPCE has successfully listed the first bond issued under the European Defence Bond Label on Euronext, marking a significant milestone in directing private capital towards Europe’s defence and security sector.

On 5 September 2025, Groupe BPCE placed a €750 million senior unsecured bond with a five-year maturity, arranged by Natixis Corporate & Investment Banking. The issuance attracted strong demand from investors, generating €2.8 billion in orders from more than 140 institutional investors, reflecting both confidence in Groupe BPCE’s signature and the market’s interest in this pioneering initiative.

Supporting Europe’s strategic ambitions

The proceeds of the bond will be used to finance and refinance assets of companies active across the European defence and security value chain, as well as contracts related to the development, manufacturing and production of specialised equipment. This transaction highlights Groupe BPCE’s commitment to supporting national and European sovereignty, as well as its role as a pioneer in the bond market.

A new benchmark for the market

The European Defence Bond Label, introduced by Euronext in July 2025, is a voluntary, market-driven initiative that provides clear eligibility criteria based on the use of proceeds. It enables issuers to access a fast-track admission process for qualifying bonds, while offering investors greater transparency and visibility.

By becoming the first financial institution in Europe to issue a bond dedicated to the defence sector under this label, Groupe BPCE sets a benchmark for the market, demonstrating how capital markets can play a vital role in strengthening Europe’s long-term security and strategic autonomy.

Want to learn more?

Visit our dedicated webpage to learn more about the European Defence Bond Label and its role in financing Europe’s defence and security priorities.

Visit our EU Defence Bond page

As Euronext Sustainability Week 2025 draws to a close, we are pleased to present the 2025 edition of the Euronext ESG Trends Report, which offers a data-driven snapshot of how Euronext-listed companies are advancing their Environmental, Social and Governance (ESG) practices. 

Based on verified disclosures from over 1,550 listed companies, the report highlights significant improvements in emissions reporting, energy efficiency, and governance, while also underscoring areas requiring further attention—particularly Scope 3 emissions.

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Key highlights  2025 Euronext ESG Trends Report

• Greenhouse gas (GHG) emissions: There has been a 10% average reduction in Scope 1 and 2 emissions across companies reporting consistently over the past three years. While reporting of Scope 3 emissions, or those linked to a company’s value chain, remains challenging, the number of companies disclosing Scope 3 data has increased by 31% since 2022, marking a key step towards more comprehensive climate transparency.

• Energy management: Energy reporting continues to strengthen, with a 21% increase in disclosures since 2020. Large-cap companies have reduced their energy intensity by 7% (measured in MWh per € million in revenue) since 2020, signalling progress toward more efficient energy use.

• Diversity and governance: The share of women on boards rose by 2.8 percentage points since 2022, while representation in management positions increased by 1.1 percentage points over three years, demonstrating gradual progress in corporate inclusion and leadership diversity. Women now hold over one-third of board positions.

• EU taxonomy and regulation: The 2025 report reflects ongoing adaptation to the EU Taxonomy and CSRD timelines, with listed companies preparing for expanded reporting requirements in the coming years. Regulatory adjustments such as the Omnibus Package have made frameworks more manageable while preserving their integrity. Large public companies reported according to CSRD for the first year (c.300 CSRD reports from Euronext issuers). On average, 23.2% of turnover is now Taxonomy-eligible, while 9.4% is Taxonomy-aligned, highlighting growing alignment with EU sustainability classifications.

• Science-based targets: More than 250 Euronext-listed companies have committed to the Science Based Targets initiative (SBTi), with 217 issuers having near-term targets formally approved. Notably, 70% of those pursuing net-zero targets have already secured SBTi approval, reinforcing a shift from pledges to action.

The Euronext ESG Trends Report 2025 is a critical resource for investors, issuers and policymakers navigating modern ESG initiatives. By offering transparent, standardised data across 50+ quantitative indicators, the report supports informed decision-making and highlights both achievements and ongoing challenges. It showcases the commitment of Euronext-listed companies to delivering measurable, long-term impact through sustainability.

About the database
The 2025 report draws from 96,000+ reported and verified data points covering the period from 2020 to 2024, across companies with a combined market capitalisation of approximately €6.2 trillion. Data is exclusively sourced from public company disclosures, such as annual and sustainability reports, and is verified via the Euronext Connect portal. The database supports the My ESG Profile tool, providing issuers with the opportunity to share their sustainability journey while giving investors access to relevant ESG information grounded in regulatory standards including CSRD, SFDR and the EU Taxonomy.