ESRS Deep Dive on 25 companies from the Netherlands (FY24)

We decided to run an analysis of x 25 ESRS Reports from the Netherlands. 

• List of companies and link to their report
• Look at number of companies that chose each of the 10 material topic standards
• Individual topic standards breakdown
• Maximum Topic Standards Chosen
• Minimum Topic Standards Chosen
• Length of their ESRS Disclosure
• AI Analytics of their disclosure
• Screenshots of disclosure

Want to work with Nossa Data to streamline your company ESG reporting from ESRS to CDP, ESG Ratings, Ecovadis and more? Get in touch on our website. 

See below a list of companies and a link to their report: 

ABN Amro

Acomo

Adyen B.V. Parts Sociales

Alfen

Arcadis

ASML Holding NV

BAM

Heineken

ING

Iveco Group

KPN

NN Group

NWB Bank

Philips

PostNL

Rabobank

Randstad

Royal Ahold Delhaize N.V.

Royal Schiphol Group

SBM Offshore

Signify

Stellantis

TomTom

Triodos

Wolters Kluwer

These 25 companies come from the following industries:

Air Freight & Logistics: 2

Alcoholic Beverages: 1

Automobiles: 2

Commercial Banks: 5

E-Commerce: 1

Electric Utilities & Power Generators: 1

Electrical & Electronic Equipment: 2

Engineering & Construction Services: 2

Food Retailers & Distributors: 1

Insurance: 1

Internet Media & Services: 1

Oil & Gas – Exploration & Production: 1

Processed Foods: 1

Professional & Commercial Services: 2

Semiconductors: 1

Telecommunication Services: 1

Which of the 10 ESRS topic standards did the company choose: 

All 25 companies picked E1, S1 and G1. The least picked standard was E1

How many topic standards did each individual company choose? (Ranked High to Low)

Iveco, Rabobank and Stellantis all chose 9 while the lowest, Adyen, Randstad and TomTom picked only 3.

Which ESRS codes did each company choose? 

I went through each report and pulled the ESRS codes that they selected. Please note, some of the companies it was very difficult to match to the code due to language that was different from the ESRS language. The majority of companies chose to use ESRS language and publish their “E1” “S1” codes. All companies selected E1, S1 and G1. 

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How long was each companies ESRS report? Ranked High to Low

One interesting finding is that the companies with the most number of material topics were not necessarily the companies with the longest disclosure. 

Using ESRS codes

Using Nossa Data’s AI engine we considered how many times each company used specific ESRS codes (Note we processed all companies except Ayden). Every company had E1, S1 and G1 embedded in their disclosure and most had disclosure standard codes as well. 

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Top Sustainability Themes according to AI

What were the top 10 sustainability themes discussed (as detected by Nossa’s AI tool). Each of the below terms averaged over 100 metrics in each of the 25 reports. 

Emissions

Climate

Energy

Taxonomy

ESRS

Value chain

Water

Employee

Customer

Engagement

Examples from the reports? 

Arcadis had a great table of contents to quickly find their topic standards

ASML did custom Material topics embedded within and opened their Sustainability Statement with a helpful table. 

BAM also offered a great Materiality Table

ING has great embedded visuals within their Sustainability Statement

Philips opens their report with a strong progress tracking sheet for ESG. 

PostNL offers readers a Sub-sub topic breakdown

Rabobank opens each section with a guide on where to find that sections disclosure. 

Wolters Kluwer made sure they disclosed their Data privacy processes in line with the ESRS

Want to work with Nossa Data to streamline your company ESG reporting from ESRS to CDP, ESG Ratings, Ecovadis and more? Get in touch on our website.