Position Green conducts an annual review of ESG reporting of the 100 largest listed companies in Denmark, Norway and Sweden. Read more about it and download the 2022 report “ESG100 – Data for Decision-Makers” below.

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The ESG100 Report

High-quality ESG data is fast becoming the driving factor in decisions made by investors and a wide range of stakeholders, including policymakers, consumers, employees and civil society organisations. Our ESG100 analysis examines the degree to which the corporate ESG reporting of the 100 largest listed companies in Sweden, Denmark and Norway (300 companies in total) provides valuable information for decision makers of both the financial and non-financial kind. It is evident that ESG considerations will continue to be a top priority throughout 2023:

  • A significant wave of ESG disclosure regulation is set to take effect in Europe, the UK and US by mid-2023, including the EU’s draft ESRS and the US Securities and Exchange Commission’s proposed climate disclosure framework.
  • Corporate climate targets and net-zero claims are coming under increasing scrutiny from investors, regulators, and organisations such as the CDP and the Science Based Targets initiative (SBTi).
  • Climate regulations and greenwashing top the agenda at the 2023 World Economic Forum in Davos. This is underpinned by concerns that the global economy is not on track to halve emissions by 2030 and achieve net zero before 2050.

The intention of our assessment is not to name and shame the companies, but to assess the quality of their reporting and to highlight weaknesses in current reporting standards and regulations.

Are companies providing ESG data on material issues? Do they report according to established standards? Does the reporting include specific targets?

One important criterion for achieving a top mark in the ESG100 assessment is that the company must communicate concrete targets for each sustainability theme and for the targets to be linked to business strategy, risk and performance.

  • Only five out of three hundred companies disclose if and how executive pay is linked to sustainability performance
  • 53 percent of companies have not disclosed a plan to achieve net-zero emissions in line with the Paris Agreement and the EU’s climate goals
  • Download to discover more findings

Read the full 2022 ESG100 report

Discover the key findings and much more from last year’s review of ESG reporting of the 100 largest listed companies in Denmark, Norway and Sweden. Get the ESG100 report delivered to your email inbox by signing up below.


Watch the launch of the 2022 ESG100 report

Did you miss our launch events where leading business executives and investors discussed how the ESG agenda is under
pressure from geopolitics and demands from governments, clients and capital markets?
Don’t worry; recorded versions
of the events are available below!

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Reach out to our ESG experts