EFRAG analysis of 905 audited sustainability reports under ESRS for 2025 reveals that 69% of companies disclose climate transition plans, companies identify an average of 6.4 material topics but have measurable targets f…
This is a preview. Reading the complete regulatory update — including the full text, citations, and source link — is available to EPR Specialist subscribers on the Pro plan and above. Log in if you already have access.