The latest European trends in ESG (Environmental, Social, Governance) indicator measurement for the next three months show a transition towards greater regulatory simplicity, a strengthening of the fight against greenwashing, and increased expectations for transparency and standardization in reporting.
To summarize the key points :
- Temporary easing of obligations : Following the European “stop-the-clock” directive adopted in April 2025, ESG reporting obligations (CSRD, Taxonomy, CSDDD) are temporarily postponed (except for wave 1) to give companies more time to adapt. This aims to reduce the administrative burden without abandoning sustainability principles
- Simplification of rules : A new delegated act adopted in July 2025 simplifies the application of the European Taxonomy, particularly with regard to the publication of ESG data, with entry into force scheduled for early 2026
- Pressure on data accuracy : The fight against greenwashing is intensifying. Companies must now provide tangible evidence and robust verification methods for any environmental or social claims
- Focus on transparency and standardization : Companies, both large and small, are being pushed to align their ESG strategies with their financial objectives and to adopt standardized reporting frameworks (VSME, CSRD)
- New expectations regarding indirect emissions : Regulatory focus is also shifting toward Scope 3 emissions (supply chain), which requires more accurate data collection and increased collaboration with partners
On another note, application thresholds remain a constant battle. The latest proposals drastically reduce the number of companies affected and the reporting requirements for these companies.
Request a demo with our ESG expert
Matthieu GARAT
Head of ESEF / ESG Business Unit
