Corporate sustainability performance 2024 : annual ethifinance small and midcap ESG ratings analysis

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<title>Corporate sustainability performance 2024</title>
<subTitle>: annual ethifinance small and midcap ESG ratings analysis</subTitle>
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<namePart>Ethifinance S.A.S</namePart>
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<publisher>Ethifinance S.A.S.</publisher>
<dateIssued>2025</dateIssued>
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<abstract displayLabel="Summary">The Corporate Sustainability Performance 2024 report analyzes the ESG performance of around 1,900 European small and mid-sized enterprises, showing steady progress with an average score of 53/100. Environmental factors saw the greatest improvement (+13 points since 2022), while social issues remain the weakest area. Companies that engaged in EthiFinance's rating dialogue scored significantly higher, highlighting the value of active participation. Southern European firms, especially in Portugal, France, and Spain, lead in sustainability, and EU companies consistently outperform non-EU peers. Automotive, materials, and real estate sectors rank highest, while finance and healthcare lag. Most ESG controversies relate to social issues (60%), followed by governance (30%) and environment (10%). The report concludes that SMEs are advancing in sustainability, though challenges persist in social practices and biodiversity</abstract>
<tableOfContents displayLabel="Contents">Executive summary -- Key findings -- Introduction -- Goals and scope of this report -- ESG Rating Methodology -- Macroeconomic context -- 2024 Corporate sustainability performance analysis -- Overall ESG scores -- Thematic ESG analysis -- Regional perspective -- Rating dialogue -- Sector analysis -- Company size -- Evaluation of controversies -- Conclusion -- Contact</tableOfContents>
<note type="statement of responsibility">Ethifinance S.A.S.</note>
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<topic>Gobierno corporativo</topic>
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<topic>Sostenibilidad</topic>
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<topic>Criterios ESG</topic>
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<topic>Macroeconomía</topic>
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<topic>Pequeñas y medianas empresas</topic>
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<topic>Ética medioambiental</topic>
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<topic>Inclusión social</topic>
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<topic>Biodiversidad</topic>
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<geographic>Unión Europea</geographic>
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<url displayLabel="electronic resource" usage="primary display">https://www.ethifinance.com/es/publications/corporate-sustainability-performance-2024/</url>
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