CSR Retail Index 2025

A New Benchmark for ESG Performance in European Retail

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The European Corporate Sustainability Reporting Directive (CSRD), effective since 2024, sets a unified framework for non-financial reporting. In response, ESSEC Business School and BDO France have joined forces to launch the CSR Retail Index®, a pioneering tool to assess the ESG commitments of leading European retailers.

A Robust and Sector-Specific Methodology

  • 15 major European retailers analyzed
  • 16 quantitative indicators based on ESRS standards
  • 3 ESG pillars evaluated: Environment, Social, Governance
  • Methodology validated through direct engagement with retailers

Top Performers in 2025

Carrefour, Eroski, and Jeronimo Martins lead the overall ranking, demonstrating strong and balanced ESG performance. At the other end, Metro, Netto, and Mercadona rank lowest, mainly due to non-compliance with CSRD requirements.

Highlighting Best Practices

Beyond data, the report showcases three standout initiatives per retailer, including:

  • Food waste reduction programs
  • Green financing for energy transition
  • Mandatory Nutri-Score labeling
  • Diversity and inclusion efforts

A Long-Term Vision

The CSR Retail Index® will be updated annually to:

  • Track progress and identify gaps
  • Monitor the implementation of CSRD commitments
  • Encourage continuous improvement and alignment with best practices

Download the full report

CSR Retail Index 2025

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