EFRAG Launches “State of Play 2025” Portal: First Insights into ESRS Reporting Under CSRD
August 2025 – The European Financial Reporting Advisory Group (EFRAG) has unveiled its “State of Play 2025” portal, an interactive platform providing data-rich insights into the first wave of sustainability reporting under the European Sustainability Reporting Standards (ESRS), mandated by the Corporate Sustainability Reporting Directive (CSRD).
Covering 656 sustainability statements published between January and April 2025, the portal offers an early look at how companies are adapting to this new reporting framework.
Key Insights from the Analysis
- Most Reported Topics: Climate (E1), workforce (S1), and business conduct (G1) were the most widely recognized as material, with nearly all companies disclosing on these areas.
- Gaps in Reporting: Issues such as biodiversity, internal carbon pricing, and community impacts received relatively less attention.
- Comprehensive Disclosures: Around 10% of companies determined that all ten topical standards were material for their operations.
- Report Length: Reports averaged 115 pages, with financial institutions producing some of the longest disclosures.
Methodology
Because XBRL reports are not yet available, EFRAG relied on a bespoke Generative AI engine to extract insights. The system was supported by a rigorous quality assurance process, where prompts were refined against 50 representative reports. Only 11 questions passed EFRAG’s accuracy threshold, forming the basis of the public insights now available via the portal’s statistics dashboard.
Looking Ahead: Structured ESRS Data on ESAP
This AI-driven approach highlights the challenges of analyzing non-standardized disclosures. However, with the European Single Access Point (ESAP) scheduled to go live in 2027, future ESRS filings will be centrally accessible in a machine-readable XBRL format. This transition will dramatically improve accessibility, consistency, and comparability of sustainability data across the EU.
Why It Matters for Companies
EFRAG’s State of Play analysis underscores two key realities:
- Companies are prioritizing climate, workforce, and governance issues in their first CSRD-aligned reports.
- The absence of structured data formats limits the quality and efficiency of sustainability analysis—highlighting the importance of XBRL adoption for future filings.
How Ez-XBRL Supports ESRS & CSRD Reporting
At Ez-XBRL, we help organizations prepare for this transition with:
- XBRL-compliant ESRS reporting tools to ensure data is structured, validated, and future-ready.
- Automation workflows that reduce the cost and complexity of CSRD compliance.
- Future-proof solutions aligned with ESAP’s upcoming requirements, ensuring companies won’t face last-minute reporting challenges in 2027.
Prepare your sustainability reports for the ESRS and ESAP era with Ez-XBRL.
