ESG100 is Position Green’s annual review of the ESG reporting of the 100 largest listed companies from Norway, Sweden, and Denmark, respectively.

The 2023 analysis assesses how well prepared the 300 participating companies are for the introduction of the European Sustainability Reporting Standards (ESRS).

esg100 report 2023 cover

Get the 2023 ESG100 report

Key takeaways from the ESG100 report “Investment-grade disclosures: Are Scandinavian companies prepared for the ESRS?” will inspire organisations to a more efficient use of ESG data for decision making, using insights to empower action for a sustainable, fair and resilient future. Register to get this year’s report delivered straight to your email inbox.

  • 36% of companies report that they are linking executive pay to ESG targets, up from 25% last year, which suggests investor pressure is working.
  • 78% of companies are using materiality assessments in their sustainability reports, up from 61% last year. But companies face a steep learning curve to meet ESRS requirements.
  • Download to discover more findings.

ESG100 benchmark

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What is the quality of ESG reporting in Scandinavia?

High-quality ESG data is fast becoming the driving factor in decisions made by investors and a wide range of stakeholders. 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. 

The ESG100 provides each company with a grade, from ‘A+’ to ‘F’, across criteria encompassing ESRS disclosure requirements and other criteria based on sustainability reporting best practices.‘A’ and ‘B’ scores are considered excellent and good reporting respectively, while ‘F’ is given to those providing insufficient reporting.

The ESRS are changing the game

This year’s analysis assesses how well prepared the 300 participating companies are for the introduction of the European Sustainability Reporting Standards (ESRS). The ESRS readiness assessment compares the most recent environment, social and governance reporting data of these companies against key disclosure requirements in the ESRS:

  • ESRS 2 General disclosures
  • ESRS E1 Climate change
  • ESRS E4 Biodiversity and ecosystems
  • ESRS S1 Own workforce
  • ESRS G1 Business conduct

This information helps the companies being assessed to understand the gaps to compliance with the ESRS. It also benefits asset managers, banks and other market participants which use company ESG data to meet their own reporting requirements under the SFDR. And it helps policy makers in Denmark, Norway and Sweden to better understand the gaps in reporting practices. The ESG100 report is also of interest to the many thousands of US and UK companies with subsidiaries in the EU that will be required to report according to the ESRS.  

The ESG100 methodology has been externally assessed by Columbia University, providing independent, third-party assurance. 







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Read last year’s ESG100 report from 2022

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.

  • 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